Compliance Perspectives: The EU Whistleblower Directive
The Council of the EU has announced that it has agreed its position on the "stop-the-clock" mechanism to postpone the dates of application of certain corporate sustainability reporting and due diligence requirements, as well...more
In its meeting of March 20, 2025, the European Council expressed its support of the so-called Omnibus Package proposed by the European Commission on February 26, 2025. The Omnibus Package includes significant changes to EU...more
The vote follows the European Commission’s proposal to delay application of the regulation by one year. On 14 November 2024, the European Parliament (Parliament) voted in favour of the European Commission’s (Commission) ...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
On Wednesday, April 24, 2024, the EU member states in the EU Parliament voted in favor of the European Supply Chain Directive (Corporate Sustainability Due Diligence Directive – CSDDD). This is one of the final steps in a...more
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
On 15 March 2024, the European Council approved the Corporate Sustainability Due Diligence Directive (“CSDDD” or “Directive”). If approved by the European Parliament and entered into force, the CSDDD will require large EU and...more
The proposed regulation would ban forced labour-made products from the EU market, affecting companies’ supply chains and requiring compliance checks. On 5 March 2024, the European Parliament and European Council...more
Businesses increasingly rely on technology containing Artificial Intelligence (AI) to streamline operations, enhance employee experiences and drive strategic decision-making. The integration of AI into work systems, including...more
Following weeks of uncertainty, the Corporate Sustainability Due Diligence Directive ("CS3D") was finally adopted by the Council of the European Union ("Council") on March 15, 2024. ...more
Following extended negotiations, the directive was endorsed with a significantly narrower scope that would reduce the number of companies affected. On 15 March 2024, EU Member States endorsed the Belgian Presidency’s...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
After months of discussion – and years of development – on December 14, 2023, the European Council and the Parliament reached a provisional agreement on the Corporate Sustainability Due Diligence Directive (“CSDDD”). The...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
Trialogue negotiations have begun following the parliament’s vote. On 1 June 2023, the European Parliament voted to adopt its initial negotiating position on the EU’s proposed Corporate Sustainability Due Diligence...more
On June 1, 2023, the European Parliament adopted amendments to the corporate sustainability due diligence regulation and amending directive. Under the amendments, large companies operating in the EU would be required to...more
A European legislative initiative aimed at requiring companies to undertake human rights and environmental due diligence is gradually but steadily making its way through the EU institutions. Previously, on March 10, 2021, the...more
With 487 votes in favor to 81 against and 75 abstentions, the European Parliament voted yesterday to adopt a regulation on a Carbon Border Adjustment Mechanism (CBAM). Negotiators for the Parliament and the Council of the...more
On September 13, 2022, the European Parliament voted to adopt a regulation on deforestation-free products (Proposal for a Regulation on the making available on the Union market as well as export from the Union of certain...more
ESG – environmental, social and governance factors – has become a major focus for organisations which are under growing pressure to demonstrate they are doing the right thing and executing their commitments to sustainable...more
The adopted position would mean that financial institutions fall under the remit of the regulation, requiring them to conduct additional due diligence on both established and new customers. On 13 September 2022, the...more
EU Parliament and Council reach agreement on CSRD - European Parliament and European Council | 21 June 2022 - The European Parliament and European Council reached a provisional political agreement on the terms of the...more
On June 21, 2022, the Council of the European Union (“European Council”) and European Parliament (“Parliament”) reached a provisional political agreement on the Corporate Sustainability Reporting Directive (“CSRD”). A copy of...more
In March 2021, the European Parliament voted by an overwhelming majority for the adoption of a binding EU law that requires businesses to conduct environmental and human rights due diligence along their full value chain or...more
On March 10, 2021, the European Parliament approved a legislative measure by an overwhelming 504-79 majority that paves the way for a landmark set of regulations setting a corporate duty of care regarding environmental...more