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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

Business & Human Rights: Navigating "Minimum Safeguards" under the EU Taxonomy Regulation

The EU Taxonomy Regulation (the "Regulation") is a highly complex piece of legislation which sets out a classification framework in order to determine whether an economic activity carried out by an undertaking is...more

Human Rights and the Environment: what to expect from the Corporate Sustainability Due Diligence Directive?

Following weeks of uncertainty, the Corporate Sustainability Due Diligence Directive ("CS3D") was finally adopted by the Council of the European Union ("Council") on March 15, 2024. ...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

Greenwashing: Navigating the Risk

The risk of an accusation of “greenwashing” is now an important concern for many companies. Greenwashing is an ill-defined concept but, nevertheless, is increasingly a source of litigation and regulatory scrutiny – with more...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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