HeyJaredAnna Maleva-Otto
- Indexed articles, last 90 days
- 3
- Latest publication
- Sep 23, 2026
- Outlet visibility, for natlawreview.com
- Top 1M sites
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- Jul 30, 2026
Latest articles
Parliament’s Position on SFDR 2.0 (opens the original)
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On 10 September 2026, the European Parliament’s Committee on Economic and Monetary Affairs (“ECON”) has adopted its position on the reform of the Sustainable Finance Disclosure Regulation (“SFDR”), marking a significant milestone in the SFDR 2.0 legislative process. The position is expected to be endorsed by the European Parliament (the “Parliament”) in plenary in October 2026, with no material amendments anticipated. Following the European Commission’s (the “Commission”) proposal in November 20
SFDR 2.0: Where the Reform Stands (opens the original)
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The EU institutions agree that SFDR should move away from Articles 8 and 9 towards three product categories. They remain divided, however, on two questions that matter particularly to private markets: fossil fuel exposure and an exemption for alternative investment funds offered exclusively to professional investors. The European Commission published its SFDR 2.0 proposal on 20 November 2025. It would replace the current framework with three voluntary categories: Sustainable, Transition and ESG
Next Steps for Non-EU Groups in Scope of the CSRD (opens the original)
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On 23 July 2026, EFRAG published an “Exposure Draft“ of the proposed sustainability reporting standards for certain non-EU undertakings under Article 40a of the Accounting Directive, known as the “ESRS-40a Standards”. The Exposure Draft sets out how in-scope non-EU groups would report under the CSRD framework. We summarise the key points below. Following the amendments to CSRD’s scope via the “Omnibus”, Article 40a of the Accounting Directive (as amended by the CSRD) applies where a non-EU under
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