In this article, we reflect on key trends in ESG over the first half of 2025 and look ahead at what to watch in the second half of 2025. We analyse developments, including the following major themes: - EU Omnibus Proposals – Continued Deferral in the Introduction of CSRD and CS3D - A First Look at This Year’s EU CSRD Reports - Comprehensive Overhaul of the UK’s ‘Transparency in Supply Chains’ Guidance - ESG in the Updated UK Stewardship Code - The UAE’s New Climate Law
EditorJune 26, 2025