The EU finished 2025 with amendments to corporate sustainability due diligence, simplified European sustainability reporting and a landmark liability ruling in the U.K. Partners Simon Toms and Kate Jackson-McGill KC and European counsel Justin Lau discuss how the changes will impact EU and non-EU companies, financial institutions and businesses with global supply chains in 2026 — which should (i) review updated thresholds, reporting exemptions and compliance timelines and (ii) prepare for revised ESG reporting, due diligence and carbon border adjustment requirements.
2025 ESG Wrap-Up and 2026 Outlook
Harvard Law School Forum on Corporate Governance