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An article, first published in PLC Construction, considering the Commercial Payments Bill, in particular the provisions that ban the practice of deducting and withholding retention payments under a construction contract, and the implications for the construction industry.

For many large US or UK groups, mandatory CSRD reporting has likely been on the back burner, even where ESG reporting is already conducted voluntarily. Indeed, the first group-level report for non-EU groups under the ESRS-40a is not due until 2029, comprising figures from the 2028 financial year.  However, on 3 July 2026 the Commission adopted a revised set of European Sustainability Reporting Standards (“ESRS”), the detailed rules that sit under the Corporate Sustainability Reporting Directive. These revised standards capture EU companies, and may include a non-EU group’s EU subsidiaries. The revised ESRS standards sit separately from the Article 40a global reporting mechanism, which is expected to operate as a separate third-country regime and is currently evolving. 

An August compliance deadline always presents challenges and the entry into force of the EU Packaging and Packaging Waste Regulation (PPWR) 2025/40 on 12 August 2026 will require significant process changes, starting now, to enable businesses to meet the EU’s new compliance metrics for packaging and packaging waste. Whilst some of the compliance deadlines in the PPWR may feel distant, packaging redesign, supply chain adjustments, and regulatory approvals take time. Now is the moment to act. This briefing addresses some of the questions we are most commonly asked by our clients who sell packaged goods in and into the EU (including via retail and e-commerce channels), whether or not the business itself is based in the EU. It is intended as a general overview only. As the PPWR is detailed and fact-specific, please contact your usual BCLP contact for more advice on your particular packaging and supply chain arrangements.

BCLP Partner, Christine Graham, has been quoted in the latest issue of the Asset Servicing Times, commenting on how the rapid expansion of foreign direct investment (FDI) screening regimes is reshaping cross-border investment strategies and increasing compliance demands across the asset servicing sector.