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European Union › Corporate Social Responsibility › Sustainable Business Practices

The European Union is an economic and political partnership comprised of 27 nations within the Eurozone. The EU was established in 1948 to promote stability and cooperation among member states in the aftermath of... more +
The European Union is an economic and political partnership comprised of 27 nations within the Eurozone. The EU was established in 1948 to promote stability and cooperation among member states in the aftermath of WWII. The EU maintains a common currency as well as several intranational institutions, including the European Parliament and the European Commission. less -
Troutman Pepper

Navigating ESG: The Growing Importance and Compliance Challenges (Part One) — Regulatory Oversight Podcast

Troutman Pepper on

In the first of a two-part series focused on the complexities of environmental, social, and governance (ESG) standards, Troutman Pepper Partner Mike Yaghi is joined by Brooke Hopkins and Rob Sayegh from Alvarez & Marsal. They...more

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

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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

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

Paul Hastings LLP

PH ESG Comparative Analysis of the SEC Climate Rule and EU CSRD & ESRS

Paul Hastings LLP on

Please see chart below for more information....more

A&O Shearman

EU Council Waters Down Corporate Sustainability Due Diligence Directive (CS3D)

A&O Shearman on

On March 15, 2024, following weeks of political wrangling, the Corporate Sustainability Due Diligence Directive (CS3D) was endorsed by the EU Council. The make-or-break vote was the last opportunity for the CS3D to be adopted...more

Cadwalader, Wickersham & Taft LLP

Cadwalader Climate - March 2024

Cadwalader, Wickersham & Taft LLP on

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

A&O Shearman

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

A&O Shearman on

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

J.S. Held on

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

Katten Muchin Rosenman LLP

ESG Guidepost | Issue 11

Katten Muchin Rosenman LLP on

Katten ESG Guidepost is a monthly publication highlighting the latest news, legal and regulatory developments involving environmental, social and governance matters....more

A&O Shearman

UK FCA’s new package of sustainability disclosure requirements, labelling rules and anti-greenwashing rule

A&O Shearman on

The Financial Conduct Authority’s (FCA) new package of sustainability disclosure requirements (SDR) and investment labelling rules is a key pillar of the UK government’s efforts to introduce an economy-wide SDR regime. All...more

Skadden, Arps, Slate, Meagher & Flom LLP

2024 Insights: ESG

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The Supreme Court’s Affirmative Action Opinion Continues To Spawn Challenges to DEI Programs - Businesses can expect continued challenges to DEI programs, as emboldened opponents to these programs seek to expand the reach...more

Skadden, Arps, Slate, Meagher & Flom LLP

Non-EU Companies Face Challenges Preparing for Europe’s Corporate Sustainability Reporting Directive

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Key Points - - Detailed rules governing some of the upcoming requirements for sustainability disclosures will help companies prepare to comply, but many requirements have still not been specified. - The rules for...more

Society of Corporate Compliance and Ethics...

The EU Corporate Sustainability Due Diligence Directive

Society of Corporate Compliance and Ethics... on

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

Skadden, Arps, Slate, Meagher & Flom LLP

Q&A: The EU Corporate Sustainability Reporting Directive – To Whom Does It Apply and What Should EU and Non-EU Companies Consider?

Skadden, Arps, Slate, Meagher & Flom LLP on

As part of its commitment to strengthen sustainability disclosure in its 2018 Sustainable Finance Action Plan, the European Commission (EC), together with the European Financial Reporting Advisory Group (EFRAG), has conducted...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

Katten Muchin Rosenman LLP

Green Is the New Black: UK and EU entities are ramping up anti-greenwashing activity - Katten Kattwalk | Issue 25

Katten Muchin Rosenman LLP on

While climate change and sustainability are important across all parts of society, the UK government and European Commission (EC) are tackling these social issues head on, with a particular focus on the fashion and retail...more

Latham & Watkins LLP

OECD Updates Corporate Due Diligence Guidelines

Latham & Watkins LLP on

The Guidelines build on current social, environmental, and technological issues facing businesses following the last update in 2011. The Organisation for Economic Co-operation and Development (OECD) released updated...more

A&O Shearman

EU Proposes New Rules to Combat Greenwashing

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On March 22, 2023, the European Commission published its proposed Directive on Green Claims. The proposal is the latest EU initiative to take aim at the practice of greenwashing, which the Commission found was misleading for...more

J.S. Held

Crosscurrents: Corporate Sustainability Reporting Directive (CSRD) & ESG Reporting in Europe

J.S. Held on

In mid-November 2022, the European Parliament adopted the Corporate Sustainability Reporting Directive (CSRD), a major expansion of the 2014 Non-Financial Reporting Directive (NFRD). The new rules will quadruple the number of...more

White & Case LLP

Corporate Sustainability Reporting: New EU rules for large companies and listed SMEs

White & Case LLP on

The Corporate Sustainability Reporting Directive ("CSRD") was published in the Official Journal of the European Union on 16 December 2022, having been formally adopted by the European Parliament and Council of the European...more

Hogan Lovells

ESG Market Alert – November 2022

Hogan Lovells on

In this alert, we provide a round-up of the latest developments in ESG for UK corporates. In this month’s ESG Market Alert, we cover: The expanding scope of EU rules on ESG disclosures; FRC Lab launches project on...more

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