The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu The leading online blog in the fields of corporate governance and financial regulation. Thu, 28 May 2026 11:32:58 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.8 https://corpgov.law.harvard.edu/wp-content/uploads/2024/02/cropped-photography-4-e1706898544564-1-32x32.png 2025 ESG Wrap-Up and 2026 Outlook – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 2025 ESG Wrap-Up and 2026 Outlook https://corpgov.law.harvard.edu/2026/01/24/2025-esg-wrap-up-and-2026-outlook/?utm_source=rss&utm_medium=rss&utm_campaign=2025-esg-wrap-up-and-2026-outlook https://corpgov.law.harvard.edu/2026/01/24/2025-esg-wrap-up-and-2026-outlook/#respond Sat, 24 Jan 2026 12:30:43 +0000 https://corpgov.law.harvard.edu/?p=178779?d=20260123165126EST Posted by Simon Toms, Kate Jackson-McGill KC and Justin Lau, Skadden, Arps, Slate, Meagher & Flom LLP, on Saturday, January 24, 2026
Editor's Note:

Simon Toms and Kate Jackson-McGill KC are Partners, and Justin Lau is an Associate at Skadden, Arps, Slate, Meagher & Flom LLP. This post is based on a Skadden memorandum by Mr. Toms, Ms. Jackson-McGill KC, Mr. Lau, Jonathan Benson, Abigail B. Reeves, and Leesha Curtis.

Executive Summary

  • What’s new: Key ESG developments in late 2025 include the EU’s final proposals regarding corporate sustainability due diligence, simplified European sustainability reporting, delayed timing for the EU Deforestation Regulation, a landmark liability ruling and new UK legislation governing carbon border adjustments.
  • Why it matters: The changes in the EU significantly reduce reporting burdens, narrow liability and compliance scope, and introduce new requirements, impacting EU and non-EU companies, financial institutions and businesses with global supply chains.
  • What to do next: Companies should (i) review updated thresholds, reporting exemptions and compliance timelines; (ii) assess applicability to their operations; and (iii) prepare for new or revised ESG reporting, due diligence and carbon border adjustment requirements.

(more…)

]]> https://corpgov.law.harvard.edu/2026/01/24/2025-esg-wrap-up-and-2026-outlook/feed/ 0