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Corporate Social Responsibility › Reporting Requirements

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 -
Society of Corporate Compliance and Ethics...

[Webinar] Trends in Global ESG Regulations and Their Impact on Corporate Reporting - September 18th, 12:00 pm CT

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Target Audience - Compliance Professionals with detailed knowledge in an area. Such persons are often at a mid-level within the organization, with operational or supervisory responsibilities, or both....more

DLA Piper

“Greening” Your Leases: The Cornerstone of Climate Resilience and Readiness in Commercial Real Estate

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Many large companies have reported that they are not sufficiently prepared to meet emerging climate-risk reporting and verification requirements, or prepared to take advantage of climate-related opportunities, according to a...more

DLA Piper

Horizon - ESG Regulatory News and Trends

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Welcome to Horizon, DLA Piper’s regular bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....more

Perkins Coie

ESG Landscape: Continued Focus on Sustainability

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In the current political and business environment, companies are taking action to address a range of environmental and social issues.  Corporate attitudes have changed since the late 2010s, when environmental, social, and...more

Saul Ewing LLP

Public Companies Quarterly Update (Q2 2024)

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Welcome to Saul Ewing’s Public Companies Quarterly Update series. Our intent is to, on a quarterly basis, highlight important legal developments of which we think public companies should be aware. This edition is related to...more

J.S. Held

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

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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

Torres Trade Law, PLLC

Forced Labor Due Diligence and Annual Reporting Requirements: Is Your Company in Compliance in Your Jurisdiction?

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The use of forced labor, child labor, or modern slavery practices (collectively “forced labor”) in supply chains is not a new problem in the international trade world; however, many companies remain unaware of forced labor...more

American Conference Institute (ACI)

The Road to Net Zero: Core Principles to Prevent Greenwashing

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“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

Society of Corporate Compliance and Ethics...

Understanding the “G” in ESG: The critical role of compliance

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Octavia Butler, a pioneering American writer, once wrote: “There is nothing new under the sun, but there are new suns.” Can this analogy also be applied to the concept of environmental, social, and governance (ESG)? While...more

Latham & Watkins LLP

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

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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

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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)

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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

Society of Corporate Compliance and Ethics...

Climate change as a compliance risk

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As we’ve noted here before, numerous environmental, social, and governance aspects have very clear compliance ramifications, whether in the form of laws and regulations or stakeholder expectations that can result in serious...more

Wilson Sonsini Goodrich & Rosati

SEC, California, and CSRD Climate Disclosure Requirements Comparison Tool

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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

Skadden, Arps, Slate, Meagher & Flom LLP

Hot Topics: AI and ESG

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The US Government Is Using AI To Detect Potential Wrongdoing, and Companies Should Too With agencies such as the SEC and DOJ using AI and other data analytics tools extensively to detect wrongdoing, companies need to adopt...more

Mayer Brown

Quick Reference Chart On Key Global Climate-Related Disclosure Rules

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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

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

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

Bass, Berry & Sims PLC

The SEC Finally Adopts Climate Change Disclosure Rules: Making Sense of 800+ Pages

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After almost two years following its proposed rules, on March 6, 2024, the Securities and Exchange Commission (SEC) adopted final rules to require public companies to disclose certain climate-related information in...more

A&O Shearman

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

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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

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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

Taxonomies – why the world needs harmonisation but not uniformity

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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

White & Case LLP

SEC Enforcement Director Emphasizes Current Tools Exist for Combatting Inaccurate Environmental Disclosures

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While there are news reports that the U.S. Securities and Exchange Commission ("SEC") is on the verge of issuing new climate related disclosure rules for public companies, the SEC's Director of the Division of Enforcement...more

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