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German Federal Government Adopts Draft CSRD Implementation Act

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The draft represents the next step in transposing the CSRD into national law. On 24 July 2024, the German Federal Government adopted the governmental draft of the Act implementing the EU Directive on Sustainability...more

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

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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

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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

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EU Parliament Votes in Favor of the European Supply Chain Due Diligence Directive (CSDDD)

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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

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EU Parliament Approves Supply Chain Sustainability Rules

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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

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EU Corporate Sustainability Reporting Directive Redefines ESG Reporting

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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

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OECD Updates Corporate Due Diligence Guidelines

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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

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European Council Adopts Negotiating Position on Corporate Sustainability Due Diligence Directive

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The Council’s position includes a number of differences from the European Commission’s original proposal, including in relation to the requirement to diligence the broader value chain. On 30 November 2022, the European...more

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The Emergence of a European Duty of Vigilance for Large Companies and Its Potential Impact at the National Level

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On 23 February 2022, the European Commission adopted its much-anticipated proposal on corporate sustainability due diligence. By setting a standard, the future directive will not only help improve corporate sustainability,...more

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