This page provides an overview of key ESG-related regulatory developments, their impact, and next steps.
Monthly Updates
Last Updated: 31/03/2025
| Region | Earliest Adoption Date (Can Apply) | Latest Adoption Date (Must Apply) | Update Title | Short Description | Details | FA Product Impact | Status | FA Outreach | Source Link |
|---|---|---|---|---|---|---|---|---|---|
| EMEA | May 21 2025 | May 21 2025 | ESG Fund Names | ESMA Guidelines on fund names will apply from May 21, 2025. | No product in scope | NA | NA | ||
| EU | 2026 | 2028 | EU Commission simplifies rules on sustainable finance reporting, sustainability due diligence and taxonomy. | The legislative package contains extensive changes to: CSRD (Directive (EU) 2022/2464); CSDDD (Directive (EU) 2024/1760); and the Taxonomy Regulation (Regulation (EU) 2020/852). | Key changes include: -Limit EU Taxonomy reporting obligations to the largest companies (€450 million in turnover or more than 1,000 employees, corresponding to the scope of the CSDDD), voluntay reporting under "opt in" regime for other large companies within the future scope of the CSRD. - Eliminate reporting for many non-parents, by tripling the EU turnover threshold to €450 million - Introduce a financial materiality threshold for the Taxonomy reporting and reduce the reporting templates by around 70%. - Reduce the burden on third party EU and non-EU companies - Abolish the requirement for it to adopt sector-specific reporting standards, - delay the application of CSDDD, at least for certain subject companies that would otherwise be subject to CSDDD starting July 2027 The proposals will be submitted to the European Parliament and the Council for their consideration and adoption. | Not Yet | NA | Click to View |