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This insight was co written by Tomasz Piasecki and Maisie Williams. Recent developments include the UK Sustainability Reporting Standards (UK SRS) and the PRA’s SS5/25 supervisory expectations on climate risk management for banks and insurers. In the EU, the Omnibus I simplification package introduces amendments to key sustainability legislation, including the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD).…

The fiduciary services industry in Cyprus has entered a new regulatory and operating environment following the enactment of the long‑anticipated tax reform.  The reform, which came into effect on 1 January 2026, represents the most comprehensive overhaul of the Cyprus tax system in more than two decades.  For fiduciary service providers, the reform is not…