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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
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
On March 5, 2024, the European Parliament and the Council of the European Union reached a "political agreement" on a Regulation prohibiting products made with forced labour ("the EU Forced Labour Regulation" or "the EUFLR")...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
On 5 March 2024, the EU institutions have reached an agreement on the proposed EU Forced Labour Import Ban, which would further complemented the ESG Compliance landscape in the EU. Under this legislation, products made with...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
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
UK Financial Insights from Katten is a monthly newsletter highlighting key noteworthy developments potentially affecting financial markets and funds in the UK and Europe....more
Business and human rights expectations and obligations, based at their core on the UN Guiding Principles on Business and Human Rights (UNGPs), are now increasingly being integrated into non-binding local business expectations...more
Supply chain risks are drawing attention across the globe. Recent geo-political and economic shocks such as Covid-19, Russia’s invasion of Ukraine, the U.S.-China trade war and connected inflation are driving this focus. ...more
„Environmental, Social and Corporate Governance“ („ESG“)-Themen sind weiterhin ein Treiber für regulatorische Entwicklungen im Bereich der Lieferketten-Compliance. Ein zentraler Aspekt des „S“, der auch politisch hohe...more
On 14 September 2022, the European Commission released a proposal for a Regulation prohibiting products made with forced labour on the EU market. The European Commission has taken a comprehensive approach, with the ban...more
The proposal highlights the growing global focus on companies’ human rights obligations not just towards employees but also towards workers in their supply chains. On 14 September 2022, the European Commission (the...more
On January 1, 2023, the so-called Supply Chain Due Diligence Act (Lieferkettensorgfaltspflichtengesetz) (the “Act”) will go into effect in Germany. Many companies doing business in Germany will need to ready their compliance...more
The European Commission released on 23 February 2022 the much-awaited proposal for a Directive of the European Parliament and of the Council on Corporate Sustainability Due Diligence (the "Proposed Directive"). This text lays...more
On 23 February 2022, the European Commission ("Commission") issued its long-awaited Proposal for a Directive on Corporate Sustainability Due Diligence to tackle human rights and environmental impacts across global value...more
Am 23. Februar 2022 hat die Europäische Kommission ihren lange erwarteten Vorschlag für eine Richtlinie zur "Corporate Sustainability Due Diligence" vorgelegt ("Richtlinienentwurf"). Der Richtlinienentwurf geht an vielen...more
The EU is working on its next move toward sustainability and plans to oblige companies to address adverse sustainability impacts in their own operations and in their value chain. While the European Commission is working on...more
On 22 September 2021, the European Commission (“Commission”) published its legislative proposal (“GSP Proposal”) for the EU new Generalised Scheme of Preferences (“GSP”) which is due to expire on 31 December 2023. The GSP...more
After journey of over four years, the EU adopted Regulation (EU) 2021/821, recasting the Dual-Use Regulation. The new rules will enter into force on 9 September 2021 and will entail stricter catch-all controls on non-listed...more
The European Commission and the European External Action Service issued Guidance on Due Diligence for EU Businesses to Address the Risk of Forced Labour in Their Operations and Supply Chains (Guidance) on 12 July as a guide...more
On July 13, 2021, the US Department of State, US Department of the Treasury, US Department of Commerce, US Department of Homeland Security, Office of the United States Trade Representative, and US Department of Labor issued...more
On 12 July 2021, the European Commission and European External Actions Service published Guidance on Due Diligence for EU Businesses to Address the Risk of Forced Labour in their Operations and Supply Chains, which provides...more
Introduction - There has been a proliferation of new laws concerning ethical sourcing and due diligence in supply chains in various territories in recent years. This trend is being taken to the next level in the European...more
Das Bundeskabinett hat am 3. März 2021 den Entwurf eines Gesetzes über unternehmerische Sorgfaltspflichten in Lieferketten („Sorgfaltspflichtengesetz“ oder „Lieferkettengesetz“) beschlossen („Regierungsentwurf“). Der...more