ESG regulations continue to evolve rapidly. A key development this quarter is the proposed draft of the EU’s revised Sustainable Finance Disclosure Regulation (SFDR 2.0) on 7 November. This signals a major shift toward clarity, usability, and global alignment.
ACA’s ESG Horizon Q4 2025 newsletter offers a concise overview of key ESG requirements, deadlines, and best practices across global jurisdictions.
Key ESG Changes Shaping Your Compliance Strategy
The European Commission’s formal SFDR 2.0 proposal is due later this quarter. The proposed draft points to a simplified product categorisation, a common exclusion list, and removal of entity-level Principal Adverse Impact disclosures, part of the EU’s push for clarity. Meanwhile, regulators globally are introducing sustainability reporting standards, stewardship codes, and updated disclosure expectations, reshaping firms’ ESG transparency and compliance strategies.
Act Now: Prepare for Upcoming Deadlines
To maintain compliance and adhere to upcoming deadlines, firms must:
- Review the ten key ESG updates highlighted in the newsletter, including SEC disclosure proposals, EU SFDR and Corporate Sustainability Reporting Directive (CSRD) revisions, UAE regulatory priorities, and India’s net-zero roadmap.
- Plan for compliance with upcoming measures, such as UK FCA’s Sustainability Disclosure Standards and EU Taxonomy requirements.
- Assess internal ESG data readiness for annual and quarterly reporting cycles.
Download the full ESG Horizon Q4 2025 newsletter now to access detailed updates, timelines, and expert insights.
Partner with ACA to Stay Ahead
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