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Part II: Navigating Legal Duties & Sustainability in an Era of Divergence and Disruption

Part II: Navigating Legal Duties & Sustainability in an Era of Divergence and Disruption
Open Resource

Year Published

2025

Contributing Organizations

Climate Governance Initiative (CGI)

Type of Resource

Guidance

Languages

English

Relevant Topics

Core Topic
Climate Policies & Frameworks

Target Audience

Asset Managers
Asset Owners
Banks
Financial Services Providers
Insurers

Relevant Geography

Europe
Part II: Navigating Legal Duties & Sustainability in an Era of Divergence and Disruption
Open Resource

Resource Description

This resource is the second in a three-part series from Chapter Zero France’s 2025 NED Program. It focuses on the proposed reforms to EU sustainability rules under the ‘Omnibus’ review and offers strategic considerations for boards navigating evolving ESG regulations amid increasing policy and public discourse divergence.

Why This Matters

As EU reforms reshape sustainability reporting and investment practices, board directors must understand and anticipate regulatory shifts. This guide supports strategic oversight and preparation in a rapidly changing ESG landscape.

Key Insights

  • Summarizes key proposed changes under the EU ‘Omnibus’ package, including revisions to SFDR and broader sustainable finance rules
  • Highlights efforts to clarify definitions, improve data usability, and streamline reporting to address current disclosure fatigue
  • Advises directors to maintain flexibility and a proactive stance as sustainability policy frameworks continue to evolve

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