News & Analysis as of September 18, 2024

Disclosure Requirements

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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 -

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

Latham & Watkins LLP on 7/15/2024

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

EU Adopts Corporate Sustainability Due Diligence Directive

Latham & Watkins LLP on 7/9/2024

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

Supply Chain Regulations and Exposure – How to Manage Third-Party Risk and Beyond

NAVEX on 6/6/2024

If the term “nth supplier” joined your vocabulary recently, you’re not alone. If you haven’t heard the term until now, don’t worry – you’ll be hearing it frequently soon enough. The “nth” supplier is the mythical last...more

The Vast World of ESG: How the EU is Leading Global Sustainability Trends

NAVEX on 5/30/2024

In today’s interconnected global regulatory landscape, Environmental, Social, and Governance (ESG) factors are for organizations worldwide. While the European Union (EU) has always been a trailblazer in this arena, it is...more

EU Parliament Approves Supply Chain Sustainability Rules

Latham & Watkins LLP on 4/26/2024

On 24 March 2024, the European Parliament approved the Corporate Sustainability Due Diligence Directive (CSDDD) with a vote of 374 in favour (compared with 235 votes against and 19 abstentions)....more

Climate in context: Geopolitics, business, and the board

KPMG Board Leadership Center (BLC) on 4/16/2024

In this collaboration between the KPMG Board Leadership Center (BLC) and Eurasia Group, our aim is to help widen the boardroom aperture on the global climate challenge—where it stands, and what’s at stake—and to help boards...more

Promoting Human Rights and Environmental Sustainability: Integrating Ethics into the Supply Chain

Foley & Lardner LLP on 3/27/2024

Companies of all sizes are increasingly scrutinized on adherence with Environmental, Social, and Governance (“ESG”) metrics. In particular, manufacturers and customers at both ends of the supply chain are evaluated on metrics...more

2024 J.S. Held Global Risk Report: Environmental, Social & Corporate Governance (ESG)

J.S. Held on 2/29/2024

The extraterritorial expansion of ESG laws and policies will reach a significant turning point in 2024. Investors, government regulators, and consumers are demanding greater transparency and disclosure when it comes to a...more

The New EU Corporate Sustainability Reporting Directive: What Does It Mean For Non-EU Companies?

King & Spalding on 2/1/2024

The new EU Corporate Sustainability Reporting Directive (“CSRD”) is set to revolutionize ESG reporting for companies around the world. Certain large EU companies are already conducting double materiality assessments and...more

ESG Continues to Extend its Reach into Global Supply Chains

Hinshaw & Culbertson - Environmental, Social,... on 11/30/2023

ESG Continues to Extend its Reach into Global Supply Chains - In our latest edition of the ESG Business Insights alert series, we take a look at why Environmental, Social, and Governance (ESG) is no longer a matter of...more

Don’t be Afraid of Mandatory Human Rights Due Diligence in the EU … It’s Already Here

Paul Hastings LLP on 4/10/2023

The European Union’s Draft Corporate Sustainability Due Diligence Directive (“CSDDD”) continues to generate ample attention and feedback. At its core, the proposed directive seeks to apply the due diligence formula of the UN...more

Upcoming Regulatory Initiatives Impacting Private Fund Managers - September 2022

Dechert LLP on 9/22/2022

This latest edition of the regulatory initiatives paper sets out at a high level the core regulatory issues that are likely to impact private fund managers in the coming months, including an overview of the key actions needed...more

Navigating the Shifting ESG Landscape and Its Impacts on Value Chains

Latham & Watkins LLP on 6/28/2022

Companies should be prepared for increasing demand to factor ESG into their value chains as well as new mandates from government authorities. Latham & Watkins is pleased to introduce a series of Clients Alerts on ESG and...more

New U.S Legislation Would Require Forced Labor Audits

Foley Hoag LLP - Global Business and Human... on 3/11/2022

On February 3, Senators Josh Hawley (R-MO) and Kirsten Gillibrand (D-NY) introduced the Slave-Free Business Certification Act of 2022. The legislation aims to provide U.S. policymakers with greater assurances that companies...more

Global impact of the European Commission ESG draft Directive on corporate sustainability due diligence

Dechert LLP on 3/4/2022

On 23 February 2022, the European Commission adopted a proposal for a Directive on corporate sustainability due diligence. The impact of this legislation on companies meeting the required thresholds based in the EU and doing...more

ESG in 2022 and Beyond: Recent and Emerging Trends

Clark Hill PLC on 3/2/2022

Outside the United States, particularly in the European Union (EU), the assessment and reporting of corporate Environmental, Social, and Governance (ESG) considerations and risks have already become legal requirements. In the...more

UK Public Markets Snapshot – ESG Means Business (Part 1) September 2021

Hogan Lovells on 9/15/2021

In Part 1 of our September Public Markets Snapshot, we focus on recent ESG developments affecting UK corporates and their advisers. In Part 2 “what to watch out for”, we’ll summarise key ESG points coming down the track...more

Charting the Growth of Human Rights and Ethical Reporting in the EU

Pillsbury Winthrop Shaw Pittman LLP on 12/1/2017

Increasingly, businesses across Europe must report on a wide range of ethical and related matters in addition to publishing their financial results. Requirements for businesses to undertake non-financial reporting have...more

The European Conflict Minerals Regulation – What are the Key Take Away Points?

Latham & Watkins LLP on 4/28/2017

The European Conflict Minerals Regulation (the Regulation) was approved by the European Council on 3 April 2017. Publication in the Official Journal of the European Union will be the next step in the process and this could...more

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