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What is the EU Corporate Sustainability Due Diligence Directive? The Corporate Sustainability Due Diligence Directive (CS3D) is a pivotal European Union directive that mandates human rights and environmental due diligence...more
Although the European Union and the United Kingdom did not introduce new sanctions against Russia over the summer, they extensively focused on the implementation of the existing measures and their enforcement. This week,...more
Background of the Corporate Sustainability Due Diligence Directive The Corporate Sustainability Due Diligence Directive (CSDDD) was entered force on 25 July 2024. The purpose of this Directive is to promote sustainable and...more
The Commission published guidance documents to the regulation and proposed to postpone its entry into application to 30 December 2025....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
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
On April 24, 2024, the European Parliament approved the Corporate Sustainability Due Diligence Directive (CS3D). The directive, which must be formally endorsed by the Council of the European Union (EU) before officially...more
The Council of the European Union ("EU") approved the Corporate Sustainability Due Diligence Directive ("CS3D") on March 15, 2024. The CS3D contains due diligence and governance obligations that will have an extensive impact...more
On 15 March 2024, the European Council eventually voted to endorse the proposal for a Directive of the European Parliament and of the Council on Corporate Sustainability Due Diligence (CS3D), aiming to impose on certain...more
On 5 March 2024, European Union legislators reached provisional agreement on new rules that, once formally adopted, will ban products made with forced labour from being placed or made available on the EU market or exported...more
What is a Management Body? Under both DORA and NIS2, a management body can be a body with managerial and/or supervisory functions. The powers and structure of management bodies vary within the EU Member State, and managerial...more
While the European Parliament and Council negotiators eventually reached a political agreement on 14 December 2023 on the much-awaited proposal for a Directive of the European Parliament and of the Council on Corporate...more
The European Commission and European Parliament recently reached agreement on the details of a new Corporate Sustainability Due Diligence Directive. The Directive will require large organisations to implement due diligence...more
Following the removal of the Cayman Islands from the Financial Action Task Force's list of "jurisdictions under increased monitoring" in October 2023, on 12 December 2023, the European Commission adopted the Commission...more
December 2023 was an intense month for the European product safety and liability landscape, with updates by the EU legislator on three important pieces of legislation in recent weeks. For the time being, most UK product...more
Political Agreement Reached on Corporate Sustainability Due Diligence Rules - On 14 December 2023, the European Council (Council) and European Parliament (Parliament) reached a political agreement on the Corporate...more
On February 23, 2022, the European Commission released a proposal for the Corporate Sustainability Due Diligence Directive (CSDDD or the Directive). The Directive aims to mandate both EU and non-EU companies that conduct...more
In the dynamic business landscape, regulatory legislation changes are constant. These alterations in laws often feel like an unrelenting force impacting senior leadership, compelling them to reassess and adjust existing...more
The Council of Europe and the European Parliament announced on December 14, 2023, that they reached a political agreement on the text of the upcoming European Union ("EU") Corporate Sustainability Due Diligence Directive...more
On February 22, 2022 the European Commission adopted a proposal for a directive on corporate sustainability due diligence. In this podcast, George Porter, Knowledge and Training Manager at Ground Truth Intelligence reports...more
As we transition into an era of human rights due diligence mandated by regulation, many in the business and human rights community are nervously asking the same question. Will a company’s steps to identify and address actual...more
The annual report of the European Supervisory Authorities (the “ESAs”) on the extent of voluntary disclosure of principal adverse impacts (“PAIs”) under the Sustainable Finance Disclosure Regulation (“SFDR”) was published on...more
On 7 September 2023, the European Commission (Commission) published a guidance note (the Guidance) for EU businesses on the circumvention of sanctions. The Guidance outlines the essential components for a company’s compliance...more
The EU’s Corporate Sustainability Reporting Directive (“CSRD”) requires the most detailed and onerous ESG reporting and disclosures anywhere in the world. All told, it is estimated that more than 50,000 companies, including...more
Three years ago, as part of the EU’s initiative on sustainable governance, the European Commission released a lengthy study on directors’ duties. The study affirmed what many already understood: corporate decision makers face...more