The first Sustainability Omnibus Package published on 26 February 2025, is composed of a Directive that amends provisions of the Corporate Sustainability Reporting Directive (EU) 2022/2464 (CSRD), the Corporate Sustainability Due Diligence Directive (EU) 2024/1760 (CSDDD), the pollution prevention and control criteria of the EU...Read More

Recently ELS Europe has received an uptick in queries from financial and non-financial organisations on transition planning. We share insights on the process of transition planning, the content and use of a transition plan, how it may be financed in the context of EU and...Read More

The EU Green Bond Regulation and draft regulatory technical standards set out in-depth requirements for issuers and independent external reviewers for bonds labelled as “EU Green Bonds”. These rules break away from the existing global green bond market and demonstrate an advanced level of accountability...Read More

In 2016, China put in place a foundational framework for green finance, two years before the European Union’s 2018 Sustainable Finance Action Plan. Since then, China has developed its “Green Bond Catalogue” – a sustainable taxonomy for bond issuance, issued ‘Green Credit Guidelines’ and a...Read More

The compromise text of the Corporate Sustainability Due Diligence Directive (CSDDD) amending the ‘Whistle Blowers’ Directive was adopted by the EU Parliament this week. The final text approved by the EU Institutions and to be formally endorsed by the Council raised the thresholds for in-scope...Read More