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Articles by Julia Digruber
European Union: Regime for corporate green claims
Until recently, the EU lacked a specific framework governing green claims. A new Directive aiming at “empowering consumers for the green transition” supplements the existing rules on unfair commercial practices to include a new harmonized regime for green claims, applicable from September 2026.
European Union: Sustainability regulation summer updates
While corporate Europe enjoys its summer holidays, the EU Institutions and the European Financial Reporting Advisory Group (EFRAG) remain busy advancing efforts to simplify sustainability reporting and amend environmental laws.
European Union: Parliament gives green light to postpone compliance timelines of CSRD and CSDDD
In February 2025, the EU Commission introduced the Omnibus Simplification Package to streamline sustainability regulations. This package includes two proposed Directives: the “Stop-the-clock” Directive, which proposes delaying the CSRD and CSDDD compliance timelines, and a second Directive that suggests substantive changes to both the CSRD and CSDDD – see details here. The “Stop-the-clock” Directive is now close to being approved, giving businesses more certainty on the timeline for compliance.
European Union: Proposal of amendments to sustainability legislation (Omnibus)
In brief Following on from its commitment to simplify sustainability related obligations under the Competitiveness Compass, the EU Commission has today (26 February 2025) published a proposal for amendments to the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD) and the EU Taxonomy Regulation (EU Taxonomy) (together, the "Omnibus proposal").
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