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Corporate Social Responsibility › EU Directive › Corporate Governance

Corporate Social Responsibility refers to a business model that incorporates self-regulation mechanisms and aims to ensure better corporate compliance with ethical standards and international norms. Some... more +
Corporate Social Responsibility refers to a business model that incorporates self-regulation mechanisms and aims to ensure better corporate compliance with ethical standards and international norms. Some businesses approach the concept of corporate social responsibility more generally and define it as efforts to limit businesses' negative environmental and social impacts.  less -
Ius Laboris

Impact of Europe’s due diligence directive on Australian businesses

Ius Laboris on

The European Union's (EU) Corporate Sustainability Due Diligence Directive (CSDDD) is one of the most significant corporate responsibility reforms in recent years. Its impact will be felt far beyond the EU – including in...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

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

The Volkov Law Group

The EU Corporate Sustainability Reporting Directive is (Almost) Here. Is Your Company Ready?

The Volkov Law Group on

On January 1, 2024, the long-awaited EU Corporate Sustainability Reporting Directive (“CSRD”) begins to take effect. The CSRD is intended to redefine corporate social responsibility expectations for both in-scope companies...more

Cadwalader, Wickersham & Taft LLP

Investor Groups Raise Concerns Over European Sustainability Reporting Standards

Cadwalader, Wickersham & Taft LLP on

On July 31, 2023, the European Commission adopted the long-anticipated European Sustainability Reporting Standards (ESRS) for use by all companies subject to the Corporate Sustainability Reporting Directive (CSRD). The...more

Mayer Brown Free Writings + Perspectives

The EU Corporate Sustainability Reporting Directive is upon us – what non-EU companies should know and do

Mayer Brown Free Writings + Perspectives on

The EU Corporate Sustainability Reporting Directive (“CSRD”) entered into force on 5 January 2023 and the associated European Sustainability Reporting Standards (“ESRS”) were adopted by the European Commission on 31 July...more

Latham & Watkins LLP

EU Corporate Sustainability Reporting Directive Redefines ESG Reporting

Latham & Watkins LLP on

The European Union’s Corporate Sustainability Reporting Directive (CSRD), which entered into force in January 2023, marks a new era for ESG reporting across Europe (and globally). CSRD is the latest in a wave of new rules...more

Mayer Brown Free Writings + Perspectives

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

Mayer Brown Free Writings + Perspectives on

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

Latham & Watkins LLP

The Emergence of a European Duty of Vigilance for Large Companies and Its Potential Impact at the National Level

Latham & Watkins LLP on

On 23 February 2022, the European Commission adopted its much-anticipated proposal on corporate sustainability due diligence. By setting a standard, the future directive will not only help improve corporate sustainability,...more

Latham & Watkins LLP

Italy Implements Directive Requiring Non-Financial Disclosures for Large European Undertakings

Latham & Watkins LLP on

Large public-interest companies and parent companies must disclose several types of non-financial information — for the benefit of both investors and consumers — or face monetary penalties. Directive 2014/95/EU of...more

Latham & Watkins LLP

Environmental Transparency Becomes Obligatory in 2017 as EU Directive 2014/95 Comes into Effect

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Unprecedented globalisation, coupled with significant concerns around climate change, has taken environmental and social responsibility from a voluntary concept to something more obligatory and enforceable. Consequently,...more

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