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
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
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