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European due diligence: financial players are not fully excluded from the CS3D Directive!

As the EU Corporate Sustainability Due Diligence Directive (CS3D), recently approved by the Council of the European Union, has just been published in the Official Journal of the European Union, it has been suggested by some...more

Last but not least, the EU Council voted to endorse the CS3D

On 15 March 2024, the European Council eventually voted to endorse the proposal for a Directive of the European Parliament and of the Council on Corporate Sustainability Due Diligence (CS3D), aiming to impose on certain...more

ESG Market Alert – March 2024

In this alert, we provide a round-up of the latest developments in ESG for UK corporates. In this month’s ESG Market Alert, we cover: FRC omits references to ESG in revised UK Corporate Governance Code U.S. Securities and...more

Failure of the EU Council to endorse the Corporate Sustainability Due Diligence Directive

While the European Parliament and Council negotiators eventually reached a political agreement on 14 December 2023 on the much-awaited proposal for a Directive of the European Parliament and of the Council on Corporate...more

France to transpose CSRD first among Member States: what are the new requirements?

Pursuant to Article 12 of Law no. 2023-171 of 9 March 2023 containing various provisions for adapting to European Union law in the fields of the economy, health, labour, transport and agriculture, French Order no. 2023-1142...more

Transposition de la directive CSRD en France : de nouvelles obligations RSE pour les sociétés commerciales

Prise en application de l'article 12 de la loi n° 2023-171 du 9 mars 2023 portant diverses dispositions d'adaptation au droit de l'Union européenne dans les domaines de l'économie, de la santé, du travail, des transports et...more

ESG Market Alert – February 2023

In this alert, we provide a round-up of the latest developments in ESG for UK corporates. In this month’s ESG Market Alert, we cover: Forestry investments – a top priority for UK pension schemes; The French Duty of...more

New UN guidance on how businesses should ensure respect for human rights in conflict-affected areas

The risk of businesses becoming involved with, and potentially complicit in, grave human rights abuses is naturally higher in the context of armed conflicts and other situations of widespread violence. The UN Development...more

ESG Market Alert – March 2022

In this alert, we provide a round-up of the latest developments in ESG for UK corporates. In this month’s ESG Market Alert, we cover: The EU Commission’s proposal for a directive on ESG-related due diligence obligations for...more

Growing convergence towards a hard law duty of care in the EU

Recent years have seen a general move towards increased accountability and responsibility obligations imposed on businesses to respect human rights and prevent adverse impacts throughout the value chain. Nearly ten years...more

Working with the European Commission on sustainable corporate governance

A team led by Christelle Coslin, Liam Naidoo, Julia Marlow and Kevin O’Connor has submitted a response to a European Commission consultation on their sustainable corporate governance initiative. ...more

The French “PACTE” Law: Growing Space for Social and Environmental Topics in Corporate Management of French Companies

Under the new law on Business Growth and Transformation (the so-called “PACTE Law”), the management of French companies must take into consideration social and environmental issues. Companies are also encouraged to...more

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