Over the past decade, audit has been subject to numerous regulatory and legislative changes as well as to amendments to professional standards.

The 2014 EU Audit legislation has contributed to audit quality and the value that audit provides, for example through the auditor’s report to the audit committee including key audit matters and through annual dialogue between EU regulators and auditors. However, the lack of consistent rules on audit across the EU (e.g., variations in mandatory firm rotation rules, and how oversight authorities inspect and report on audit firms) reduces effectiveness and increases operational costs for audited entities and auditors. 

• Audit quality: we welcome developments that improve the quality of audits and corporate reporting, and allow assurance of financial and sustainability reporting, while safeguarding the international competitiveness of EU capital markets. 
• Strengthening the corporate reporting ecosystem: we support changes seeking to reinforce the three pillars of corporate reporting, namely corporate governance, statutory audit, and supervision (both of auditors and of companies).​ 

We are committed to playing our role in delivering sustainable change that embraces audit quality, improves choice in the market, restores trust, and works in the public interest.​ 

Our thinking

Deloitte replies to public consultations:

• CEAOB draft guidelines on assurance on sustainability reporting
• Commission call for feedback on Digital Markets Act (DMA) template on reporting on consumer profiling techniques 
• Commission call for feedback on Digital Services Act (DSA) audit methodology draft delegated regulation 
• Commission consultation on Strengthening of the Quality of Corporate Reporting and its Enforcement (cover letter) and (reply)  

Amandine Huet
EU Audit & Assurance Policy Leader
ahuet@deloitte.fr

Christiane Cunningham 
Senior Director EU Policy Centre 
chcunningham@deloitte.com

Sophie Flores 
Senior Manager
soflores@deloitte.com

Luca Villani 
Senior Manager 
lucvillani@deloitte.it

​As part of  the EU Green Deal and the ambitious EU Sustainable Finance strategy, the EU co-legislators adopted under the last EU term several pieces of legislation aiming at enhancing companies’ sustainability reporting and transparency on their activities including the Corporate Sustainability Reporting Directive (CSRD), the Country-by-Country reporting (CBCR) Directive, the European Single Access Point (ESAP) Regulation, the Taxonomy regulation and the Corporate sustainability due diligence directive (CSDDD).​

• Sustainability reporting: we support the objectives of the European Green Deal and policy and regulation that are designed to enable the flow of high-quality, consistent and comparable sustainability information which is essential to support these objectives. 
• Sustainable corporate governance: we welcome EU initiatives to further embed sustainability into the corporate governance framework in order to tackle climate and environmental-related challenges and upgrade Europe’s social market economy. 
• Rationalisation of reporting requirements: we support the European Commission’s aims and encourage EU policy makers to undertake reviews on a periodic basis, to capture and share evidence publicly and allow informed debate on the development of EU policy and legislation, given its complexity, technical content and constant evolution. 
  

We welcome developments that enhance the transparency of sustainability information and improve the quality of corporate sustainability reporting, while safeguarding the competitiveness of EU businesses.​

Our thinking

Omnibus | Package | Overview (23/12/2025)

Deloitte replies to public consultations:  

• EFRAG Exposure Drafts of revised and simplified European Sustainability Reporting Standards (ESRS) (29/09/2025)
• Commission call for evidence on revision of EU rules on Sustainability Finance Disclosure (30/05/2025)
• ESMA second consultation on regulatory standards for external reviewers of EU green bonds (29/05/2025)
• EFRAG questionnaire on revision of European sustainability reporting standards (ESRS) set 1 (06/05/2025)
• ESMA consultation on European Single Electronic Format (ESEF) and European Electronic Access Point (EEAP) (31/03/2025)
• ESMA consultation on draft technical standards on EU Green Bonds Regulation (cover letter and reply) (14/06/2024)
• EFRAG consultation on proposed guidance on materiality and value chain (02/02/2024)
• Commission consultation on the implementation of Sustainable Finance Disclosures Regulation (SFDR) (cover letter and reply) (15/12/2023)
• Commission call for evidence on the rationalisation of reporting requirements (28/11/2023)
• Commission call for feedback on the first set of European sustainability reporting standards (ESRS) draft delegated regulation (07/07/2023)
• Commission consultation on Strengthening of the Quality of Corporate Reporting and its Enforcement (cover letter and reply)  (04/02/2022)
   

Jens Berger​
EU Corporate Reporting Policy Leader
jenberger@deloitte.de

Christiane Cunningham
Senior Director EU Policy Centre 
chcunningham@deloitte.co

Sophie Flores
Senior Manager
soflores@deloitte.com

Significant tax reforms have been implemented in recent years. We believe that our global insights into EU tax policy and the perspectives of Member States can assist EU policymakers in making informed decisions.  

• We aim to positively contribute to EU policy discussions by sharing the Deloitte network’s extensive experience and expertise across various geographies and sectors. The EU Policy Centre actively participates in EU consultations and initiatives while disseminating insights across the Deloitte network about relevant developments. 
• We support EU reforms and interventions in the field of taxation when needs are identified through analysis and fact-finding. Particularly, we advocate for harmonisation or reforms that increase the competitiveness of the EU, simplify the tax system, and ease tax compliance for all types of taxpayers, while also enhancing the protection of taxpayer rights. 
• We hold the view that taxation is a crucial instrument for accelerating economic growth and enhancing the EU’s competitiveness to achieve its ambitions. Furthermore, we support the perspective that tax policy is a powerful political tool that can bolster and reinforce other policy areas essential to the EU. 

Our thinking  

Articles  

• EU Commission proposes new own resources for the EU budget, Tax@hand, article of Roberta Poza Cid and Gregory Jullien (17/07/2025)
• G7 Deal Shields U.S. Firms From Some Pillar 2 Minimum Tax Rules. Tax notes international, contribution of Gregory Jullien. (30/06/2025)
  
• The EU’s Tax ‘Decluttering’ Is a Big Ask. Here’s What it Means, by Saim Saeed, Boomberg Law, contribution of Roberta Poza Cid (25/11/2024)
• EU Braces for Trump 2.0, Tax notes international, contribution of Roberta Poza Cid and Gregory Jullien (11/11/2024)
• The Future of EU Competitiveness, Expansión, article of Pablo Zalba Bidegain and Roberta Poza Cid (02/10/2024)
• Taxation Diluted in von der Leyen's New European Commission, Tax notes international, contribution of Gregory Jullien (23/09/2024)

Replies to public consultations  

• Commission Consultation on the Recast of EU Rules on Administrative Cooperation in the Field of Taxation (DAC – Directive 2011/16/EU)(10/02/2026)
• Commission Consultation on the 28th regime – a single harmonized set of rules for innovative companies throughout the EU (30/09/2025)
• Commission Call for Evidence on the Evaluation of the Anti-Tax Avoidance Directive (ATAD) (11/09/2024) 
• Commission Consultation on a Common template and electronic reporting formats for the application of Accounting Directive public CBCR (29/08/2024)
• Commission Consultation on the Evaluation of the Directive on Administrative Cooperation (DAC) (30/07/2024)

Roberta Poza Cid
​EU Tax Policy Leader 
rpozacid@deloitte.es ​

Gregory Jullien ​
Director 
gjullien@deloitte.lu

The digital transformation is reshaping industries, services, and society – as well as policy development. Artificial intelligence (AI), the internet of things (IoT), robotics, quantum computing and the cybersecurity landscape are all critical and fast-evolving areas. The EU Policy Centre seeks to make a meaningful contribution to EU policy discussions, drawing on business and industry expertise across Europe and beyond.

• Fostering innovation: we advocate for policies that support innovation and growth in the digital economy, ensuring that new technologies contribute positively to society and economic development. 
• Digital skills and workforce transformation: we support initiatives that address the digital skills gap, promoting training and education to prepare the workforce for future challenges and opportunities. 
• Regulatory frameworks: we contribute to the development of regulatory frameworks that balance the need for security and innovation, enabling a thriving digital economy within the EU. 
• Data privacy and protection: we engage in discussions on data privacy and protection, emphasizing the importance of robust security measures to safeguard individuals and businesses in the digital space.  

By leveraging our extensive network and expertise, we aim to contribute to policy-making that supports a secure, innovative, and inclusive digital future.  

Our thinking   

• Deloitte EU Policy Centre Digital Playbook​ (October 2025)

• Deloitte Cyber defence in Europe – Building Resilience through Innovation in Uncertain Times (July 2025)
• Deloitte EU Policy Centre Digital Playbook​ (November 2024)

Manel Carpio​
EU AI Policy Leader
macarpio@deloitte.es ​

Edoardo Giglio​
EU Cyber & Defence Policy Leader
egiglio@deloitte.it

Mosche Orth​ 
Senior Manager​ 
moorth@deloitte.de

Building an efficient and integrated capital markets ecosystem is essential to support the Capital Markets Union agenda and strengthen Europe's competitiveness. Significant developments across digital finance, anti-money laundering frameworks and market infrastructure are driving legislative responses and reshaping how capital markets operate. Within this context, innovations such as cryptocurrencies, financial data sharing and central bank digital currencies present both opportunities and regulatory challenges that require coordinated policy action.

The EU Policy Centre closely monitors legislative processes on market infrastructure, Anti-Money Laundering (AML) robust framework, and digital finance, aiming to contribute to policy development that aligns with evolving market realities and supervisory best practices.

By leveraging Deloitte's expertise in these domains, we work collaboratively with key stakeholders to contribute to policy-making that supports sustainable growth, strengthens financial system resilience and promotes inclusion across the EU financial ecosystem.

Our thinking  

• Market Integration and Supervision Package | Overview (27 March 2026)
• Deloitte perspective ‘The EU AML Package: Reshaping the fight against financial crime’ (15 April 2025)
• Deloitte report ‘Article 75: A new opportunity to fight crime more effectively’ (4 December 2024)
• Deloitte Monitor report 'The adoption of the digital euro in Spain and its impact on banks and businesses’ (January 2024)

Pablo Zalba
​Managing Director EU Policy Centre 
pzalba@deloitte.es 

Garance Galliaerde
​Senior Consultant
ggalliaerde@deloitte.com

The European Green Deal has driven change in areas such as renewable energy, energy efficiency, and air pollution reduction, with a near term focus now on implementing legislation. The EU Policy Centre actively contributes to EU policy debates on sustainability, climate and energy in an evolving policy landscape that’s also focused on competitiveness and energy security.

• ​​Climate Action and Renewable Expansion: we help inform efforts to drive decarbonization through renewable energy growth, infrastructure improvements, and innovation in hydrogen, carbon capture, storage, and other clean technologies. 
• Clean Industrial Deal: we contribute to discussions on affordable energy measures, energy investment plans, and strategies to support industry and household clean energy needs. 
• Energy Security, Independence, and Competitiveness: we support policies that reduce energy costs for industries and households and enhance EU competitiveness through resilient and affordable energy solutions. 
• Inclusive, People-Centered Approach: we support policies that deliver both short-term results and long-term structural changes, placing citizens at the core of the energy transition.

Oliverio Álvarez​ Alonso
EU Energy Policy Leader
oalvarezalonso@deloitte.es  

Luca Villani 
Senior Manager 
lucvillani@deloitte.it    

José Basterra
Senior Consultant 
jbasterra@deloitte.es

Enhancing Europe's global competitiveness requires a streamlined and proportionate EU regulatory framework that reduces unnecessary complexity while maintaining robust safeguards.

The EU Policy Centre focuses on significant regulatory simplification initiatives, including the 28th regime legal framework for companies, which aim to reshape how businesses operate and compete internationally.

Within this context, policymakers face the challenge of balancing regulatory efficiency with essential protections, ensuring that compliance burdens do not hinder innovation, market participation or economic growth. 

Christiane Cunningham
Senior Director EU Policy Centre
chcunningham@deloitte.com

Garance Galliaerde
Senior Consultant
ggalliaerde@deloitte.com

EU trade policy has become a cornerstone of European economic resilience and security in an increasingly fragmented global economy. By expanding its network of free trade agreements (now covering 76 countries representing nearly half of EU trade), the EU aims to secure market access for European businesses while reducing dependencies on single suppliers of critical resources, raw materials, and technologies.

Trade policy serves as a tool for economic security, enabling the EU to protect key sectors from unfair competition, address non-tariff barriers and establish reciprocal partnerships that uphold regulatory standards and fair competition.

The EU Policy Centre closely monitors EU trade negotiations and agreement and tariff changes, given their impact on business operations and competitiveness.

Our thinking

• Tax@hand WTO MC14: What has been agreed and what does it mean for business?, article of Amanda Tickel, Pablo Zalba, Ciaran Bridges and Sophie Flores (01/04/2026)
• Deloitte Insights ‘New rules for trade engagement: Tariff uncertainty puts cross-functional teams to the test’ (28/08/2025)

Pablo Zalba
Managing Director EU Policy Centre
pzalba@deloitte.es

Sophie Flores
Senior Manager
soflores@deloitte.com