Insights on ESG – Environmental, social and governance
Regulatory News - ESG – Environmental, social and governance
See allECB: Speech by Frank Elderson: Nature in decline, economy on the line – the importance of international cooperation for managing nature-related risks
Text of Frank Elderson’s speech of 9 March 2026 follows.
ESMA: Speech by Verena Ross
Text of Verena Ross’s speech of 5 March 2026 has now been published. Topics include: AI; cryptoassets; sustainable finance; T+1.
EC: Taxonomy Regulation – technical advice
DG FISMA has invited the ESAs to develop technical advice in order to inform the review of the Disclosures Delegated Act under the Taxonomy Regulation.
EC: CSRD/CS3D
The following has been published in the Official Journal: Directive (EU) 2026/470 of the European Parliament and of the Council of 24 February 2026 amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting requirements and certain corporate sustainability due diligence requirements.
For more information
EC: CSRD/CS3D
The Council has given its go-ahead to a simplification of the sustainability reporting and due diligence requirements for companies which simplifies CSRD and CS3D. Links to the texts of the Directives appear in the following link.
