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The EU Corporate Sustainability Due Diligence Directive (CSDDD), which came into force on 25 July 2024, represents a significant step by the European Union (EU) to integrate sustainable practices into the core operational...more
The European Union’s Corporate Sustainability Due Diligence Directive (CSDDD or Directive) entered into force on July 25, 2024, establishing a framework for companies to address risks and adverse impacts on human rights and...more
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
The influence of ESG aspects is growing rapidly in many areas – including German M&A transactions. It would not be surprising if, as in the field of compliance, ESG sensitive business models, investments or business...more