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As we close out 2025 and step into 2026, EU sustainability regulation is entering a new phase marked by structural reform, simplification and long-awaited clarity. In our latest Eyes on ESG video, Dino Serafini (Legal Lead, ESG & Sustainability) and Antoine Peter (Advisory Lead, ESG & Sustainability) share their perspectives on the key ESG and sustainable finance developments ahead.
Here's what they cover:
- SFDR 2.0 – product categorisation replacing Articles 6, 8 and 9
- New SFDR categories – Transition, ESG basics and Sustainable products with clear thresholds
- Entity-level disclosures removed, including PAI reporting and remuneration disclosures
- Omnibus I – reshaped CSRD and CS3D scope with higher thresholds
- Simplified ESRS – around 70% fewer mandatory data points
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
