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COMPLYING WITH CS3D - Overlooking environmental concerns is a high-risk strategy

BACKGROUND - The incorporation of complex environmental and climate impacts from business operations and supply chains into human rights impact assessments and governance models is proving to be a major challenge for...more

Quick Reference Chart On Key Global Climate-Related Disclosure Rules

Climate disclosure regulations are among the most significant and complex challenges faced by companies and boards, with a variety of requirements emanating from numerous governmental authorities and non-governmental...more

Global Climate Change Disclosure Initiatives and Board Corporate Governance Considerations

Executive Summary- Climate disclosure regulations are among the most significant and complex challenges faced by companies and boards, with a variety of requirements emanating from numerous governmental authorities and...more

Human Rights and the Environment – EU Institutions Reach Political Agreement On Corporate Sustainability Due Diligence Directive

On 14 December 2023, following several rounds of inter-institutional negotiations, the European Council of the European Union (Council) and the European Parliament (Parliament) announced that a political agreement had been...more

EU Corporate Sustainability Reporting Directive – new sustainability disclosure obligations for EU and non-EU companies

On 10 November 2022, the EU Parliament adopted the Corporate Sustainability Reporting Directive ("CSRD"). The EU Council is expected to adopt the CSRD on 28 November 2022, after which it will be published in the Official...more

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