ESG & Sustainability Compliance (CSRD, EU Taxonomy, SFDR)

EU sustainability disclosure duties differ by entity type, size, listing status, activity and financial product. The CSRD, EU Taxonomy Regulation and SFDR

ESG & Sustainability Compliance (CSRD, EU Taxonomy, SFDR) covers legal assessment, document preparation and implementation support in Europe. It is typically relevant to businesses, investors and organisations operating or transacting in one or more countries. The precise rules, competent authority and procedure depend on the subject matter, jurisdiction and facts, with EU and national law considered together.

Key points

  • Scope is determined by the specific service and countries involved.
  • EU law operates together with current national legislation.
  • Documents and contractual mechanisms are tailored to the facts and objectives.
  • Outcomes and timing depend on the parties, authorities and procedure involved.

Jurisdiction and applicable framework

The applicable framework depends on the subject of the service, governing law and countries in which the structure or transaction has effect. EU law and current national legislation are assessed together.

Official sources

Last reviewed: 22 September 2026

EU sustainability disclosure duties differ by entity type, size, listing status, activity and financial product. The CSRD, EU Taxonomy Regulation and SFDR may impose data, assurance or publication requirements, but their scopes and implementation timetables must be assessed under the current EU texts and applicable national law.

Non-compliance triggers supervisory enforcement, audit qualifications, and investor-relations damage. We help companies identify which obligations apply to them based on size, listed status, and sector, and build the internal processes to meet reporting deadlines.

For asset managers and financial advisors, we address SFDR product-classification (Article 6, 8, 9), principal-adverse-impact reporting, and the pre-contractual disclosure requirements that shape fund marketing.

What this includes

  • CSRD applicability & gap analysis
  • Double-materiality assessment facilitation
  • EU Taxonomy alignment evaluation
  • SFDR product classification & disclosures
  • ESG data-collection process design