October brought important political and regulatory developments for European regulation with direct implications for businesses, financial market players and politics.
The European Parliament voted on 22 October 2025 the draft for the simplification of sustainability and due diligence obligations Abgelehnt (309 Yes / 318 No).
Next Step: New vote in parliament on 13 November 2025.
The European Parliamentary Research Service announced that the revised SFDR draft in 4th quarter of 2025 This will be presented. The aim is to clarify key terms and classifications.
Relevance: Greater clarity for financial players, but also increasing pressure on companies to provide consistent ESG data.
The ESMA emphasizes in its October report that Wave 1 companies should exercise caution with their sustainability reports for fiscal year 2025 – drafts of the EFRAG standards are not yet final.
Relevance: Sustainability information will become an integral part of the management report; quality and auditability will be the focus.
The European Union has published the revised Regulation (EU) 2025/2083 on simplifying and strengthening the Carbon Border Adjustment Mechanism (CBAM) in the Official Journal of the European Union.
This completed the formal adoption process; the regulation was signed by the European Parliament and the Council.
They find out here more about Sustainability ESG.
