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European Union › Sustainability › Reporting Requirements

The European Union is an economic and political partnership comprised of 27 nations within the Eurozone. The EU was established in 1948 to promote stability and cooperation among member states in the aftermath of... more +
The European Union is an economic and political partnership comprised of 27 nations within the Eurozone. The EU was established in 1948 to promote stability and cooperation among member states in the aftermath of WWII. The EU maintains a common currency as well as several intranational institutions, including the European Parliament and the European Commission. less -
Skadden, Arps, Slate, Meagher & Flom LLP

The Informed Board - Summer 2024

Skadden, Arps, Slate, Meagher & Flom LLP on

Across industries, companies are facing new and uncertain regulatory pressures and demands in areas including artificial intelligence, sustainability, algorithmic pricing and fintech-bank relations. In this issue of The...more

Skadden, Arps, Slate, Meagher & Flom LLP

Multinationals Face Challenges as They Prepare To Comply With the EU’s Sustainability Reporting Law

Skadden, Arps, Slate, Meagher & Flom LLP on

As the deadlines approach for multinationals to make their first disclosures under the Corporate Sustainability Reporting Directive (CSRD), the EU’s new sustainability reporting law, they are confronting the significant time...more

J.S. Held

Crosscurrents: Harmonizing Global Sustainability Reporting & IFRS and ESRS Interoperability Guide

J.S. Held on

Introduction: Advancing Global Sustainability Reporting Standards - To improve the alignment of sustainability reporting standards globally, the International Financial Reporting Standards Foundation (IFRS) and European...more

Latham & Watkins LLP

German Federal Government Adopts Draft CSRD Implementation Act

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The draft represents the next step in transposing the CSRD into national law. On 24 July 2024, the German Federal Government adopted the governmental draft of the Act implementing the EU Directive on Sustainability...more

American Conference Institute (ACI)

The Road to Net Zero: Core Principles to Prevent Greenwashing

American Conference Institute (ACI) on

“Net zero” is a topic as hot as the climate these days. With so much regulatory attention being placed on it, companies that do not communicate their net zero efforts appropriately or, worse, intentionally make false and...more

Latham & Watkins LLP

The EU’s Corporate Sustainability Due Diligence Directive - Obligations for Companies

Latham & Watkins LLP on

On 5 July 2024, the final text of the Corporate Sustainability Due Diligence Directive (CSDDD) was entered into the Official Journal of the EU. The CSDDD will enter force on 25 July 2024. This marks the final key step in the...more

Latham & Watkins LLP

EU Adopts Corporate Sustainability Due Diligence Directive

Latham & Watkins LLP on

The CSDDD is set to impose mandatory human rights and environmental due diligence obligations for in-scope companies. On 5 July 2024, the Corporate Sustainability Due Diligence Directive (CSDDD) was published in the...more

Eversheds Sutherland (US) LLP

Global ESG Insights - May 2024

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Welcome to the latest edition of our monthly ESG Insights providing you with a summary of the key developments from around the world. Global - IFRS Foundation releases jurisdictional adoption guide for ISSB Standards- On...more

BCLP

Adoption of the EU CSDDD (Corporate Sustainability Due Diligence)

BCLP on

On 23 February 2022, the European Commission published a proposal for a directive on Corporate Sustainability Due Diligence (CSDD or CS3D). On 1 June 2023, the European Parliament adopted its position. ...more

Morrison & Foerster LLP

What you should know about the CS3D and Forced Labor Regulation and Their Impact on Your Business Activities

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On May 24, 2024, the CS3D was finally formally adopted by the Council, which marks the final step of a long and winding legislative process. This legislative process had begun in February 2022 with the Commission’s proposal....more

Latham & Watkins LLP

EFRAG Publishes First Implementation Guidance Documents for CSRD Reporting

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This guidance aims to support the preparation and analysis of reports using the European Sustainability Reporting Standards. On 31 May 2024, EFRAG published the first three Implementation Guidance (IG) documents relating...more

Goodwin

Horizon Scan for Private Investment Funds - May 2024

Goodwin on

Welcome to the second edition of our Horizon Scan for 2024: key recent and expected funds, regulatory, and tax developments to look out for. As before, we focus on the most important developments and changes that we expect to...more

Wilson Sonsini Goodrich & Rosati

SEC, California, and CSRD Climate Disclosure Requirements Comparison Tool

Wilson Sonsini Goodrich & Rosati on

Following an order by the U.S. Securities and Exchange Commission (SEC) implementing a stay of its final climate disclosure rules pending review of legal challenges to such rules in the U.S. Court of Appeals for the Eighth...more

A&O Shearman

Integrating Sustainability: Luxembourg's Legal Advancements with the CSRD

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On the 2nd of April, a pivotal legislative proposal, bill of law number 8370, was introduced in the Luxembourg Parliament to transpose the Corporate Sustainability Reporting Directive (CSRD) into national law. The CSRD will...more

Paul Hastings LLP

PH ESG Comparative Analysis of the SEC Climate Rule and EU CSRD & ESRS

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Please see chart below for more information....more

Jones Day

Third Time's a Charm: EU Moves to Approve the Sustainability Due Diligence Directive

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The Council of the European Union ("EU") approved the Corporate Sustainability Due Diligence Directive ("CS3D") on March 15, 2024. The CS3D contains due diligence and governance obligations that will have an extensive impact...more

Cadwalader, Wickersham & Taft LLP

Cadwalader Climate - March 2024

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EU Value Chain Due Diligence Directive Not Endorsed - Following four years of attempting to progress and approve the Corporate Sustainability Due Diligence Directive (CSDDD), the European Council failed to give the...more

A&O Shearman

Will sustainability reporting and disclosure requirements improve ESG and financial performance?

A&O Shearman on

Sustainability reporting and disclosure can bring many benefits, including greater transparency and increased accountability. But unless coupled with, and closely tied to, the implementation of a clear business strategy for...more

J.S. Held

Crosscurrents—European Union Fails to Pass Corporate Sustainability Due Diligence Directive & SEC Bails on Scope 3 Requirements

J.S. Held on

Introduction - With the adoption by 196 parties of the Paris Agreement in December 2015, legally binding international climate change arrived. The Paris Agreement requires increasingly aggressive five-year cycles climate...more

A&O Shearman

Is more regulation the best route to deliver Net Zero?

A&O Shearman on

How to accelerate the transition to a sustainable economy is a hot regulatory topic for most major economies around the world – and is set to continue ascending the agenda in the years to come. As sustainability-related...more

A&O Shearman

Taxonomies – why the world needs harmonisation but not uniformity

A&O Shearman on

Taxonomies will play a critical role in channelling investment towards sustainable activities. But while alignment between frameworks is critical , a one-size-fits-all approach can never be effective....more

White & Case LLP

ESG in APAC: 3 Trends to Watch in 2024

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Faced with increased scrutiny by consumers, regulators, shareholders and boards, Environmental, Social and Governance (ESG) considerations have been at the forefront for multinational companies globally. Multinational...more

NAVEX

[Webinar] Regulation Refresh on Global Supply Chain Exposure - February 28th, 9:00 am - 10:00 am PT

NAVEX on

The past two years brought heightened scrutiny to supply chain risks and human rights violations, and time is running out to ensure your organization is compliant with the recent regulation updates and policy requirements. ...more

Barnea Jaffa Lande & Co.

Institutional Investors, Investment Funds, and ESG

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Recently, we have been witnessing a trend among institutional investors of preferring investment funds that take ESG (environmental, social and governance) considerations into account. ESG considerations lead to investments...more

King & Spalding

The New EU Corporate Sustainability Reporting Directive: What Does It Mean For Non-EU Companies?

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The new EU Corporate Sustainability Reporting Directive (“CSRD”) is set to revolutionize ESG reporting for companies around the world. Certain large EU companies are already conducting double materiality assessments and...more

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