The European Commission (“Commission”) has launched a four-week feedback period — open until June 3, 2026 — on a draft delegated act to revise the European Sustainability Reporting Standards (“ESRS 2.0”). Ultimately, EU companies in scope of the EU’s Corporate Sustainability Reporting Directive (“CSRD”) will have to draft their annual
Continue Reading European Commission Publishes “ESRS 2.0” for Public Consultation: Draft Closely Follows EFRAG’s Technical Advice with Additional Simplifications for Companies
Elise Hartnett
Elise Hartnett advises clients on EU and U.S. regulatory and policy matters across environmental, social, and governance (ESG), business and human rights (BHR), international trade, and public policy.
Her practice includes providing clients with tailored advice on EU sustainability laws, global supply chain due diligence, human rights and environmental policy development, evolving greenhouse gas and corporate climate action reporting requirements, and navigating compliance risks under EU and international legal obligations.
Elise also maintains an active pro bono practice focused on media freedom, human rights, and access to justice.