AI Around the Globe: What to Know in 2024
GILTI Conscience Podcast | Amount B Back in the Spotlight
The New Cold War: Risk, Sanctions, Compliance Episode 21: "Interview with Drago Kos of the OECD Working Group on Bribery"
GILTI Conscience Podcast | Talking Transfer Pricing and the Arm’s Length Principle With Mike McDonald
The Issue Behind 'Almost All' Transfer Pricing Cases: Ex Ante or Ex Post Basis
JONES DAY PRESENTS®: The Future of Transfer Pricing in Australia: Implications of the Glencore Decision
Podcast: Digital Taxation—Implications for EU Technology Companies
Podcast: Credit Funds: Withholding Tax on European Investments
New anti-abuse provisions
FCPA Compliance Report-Episode 333, Professor Samuel Buell
FCPA Compliance Report-Episode 329, James Koukios
The EU Corporate Sustainability Due Diligence Directive (CSDDD), which came into force on 25 July 2024, represents a significant step by the European Union (EU) to integrate sustainable practices into the core operational...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
Stay on top of ever-evolving ESG requirements and emerging trends - With the SEC’s newly issued rules surrounding ESG disclosures and the continued growth of regulations rolling out in the EU, Canada, Asia and elsewhere...more
The latest updates to the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises on Responsible Business Conduct in June 2023 thrust supply chain diligence into the spotlight....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
Numerous laws (U.K. Bribery Act guidance document, German Supply Chain Act, Foreign Corrupt Practices Act resource guide, OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and...more
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
As the European Union (“EU”) continues to debate whether downstream responsibilities will fall within the contours of its hefty Corporate Sustainability Mandatory Due Diligence Directive (“CSMDD”), and the EU Council just...more
On 31 August 2022, the UN Office of the High Commissioner for Human Rights (the “High Commissioner” or “OHCHR”) published its long-awaited Assessment of Human Rights Concerns in the Xinjiang Uyghur Autonomous Region, China....more
On 1 July 2022, the Norwegian Transparency Act entered into force. It requires that large domestic (Norwegian) companies and foreign companies doing business in Norway implement and account for human rights due diligence in...more
Corporate Obligations to Address Forced Labor in Supply Chains Relevant to You? International organizations like the International Labor Organization, the Organization for Economic Cooperation and Development and the...more
Five practical steps large Japanese companies should take to prepare for the introduction of mandatory due diligence - The European Commission recently published the text of the proposed Corporate Sustainability Due...more
CEP Magazine (March 2022) - In November 2021, the Organisation for Economic Co-operation and Development (OECD) issued a significant update to its guidance on combating bribery of foreign public officials, replacing its...more
Dear Retail Clients and Friends, This edition of Morgan Lewis Retail Did You Know? examines the pending New York Fashion Sustainability and Social Accountability Act (S7428/A8352), which, if passed by the state legislature,...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 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
On January 1, 2021, the Conflict Minerals Regulation (EU Regulation 2017/821) came into full force across the EU. This new law aims to ensure that importers of certain materials originating from conflict-affected and...more
Report on Supply Chain Compliance 3, no. 5 (March 5, 2020) - On April 3, 2017, the European Commission adopted a new regulation on mineral imports from conflict-affected areas, the EU Conflict Minerals Regulation. The...more
International human rights laws and norms are increasingly playing a role in shaping how energy companies conduct their business all over the world. Shareholders increasingly demand compliance with human rights norms;...more
The EU has finally adopted new transparency rules regarding so-called conflicts minerals being imported into the EU. This follows a series of policy initiatives from the European Commission to drive for greater transparency...more
It’s Friday and time for another overview of developments in the field of business and human rights that we’ve been monitoring. This week’s post includes: a federal court decision holding that U.S.-based companies may be...more
The GAO has issued its annual conflict minerals report to Congress, entitled “Companies Face Continuing Challenges in Determining Whether Their Conflict Minerals Benefit Armed Groups.” The GAO is required to report annually...more
Just in time for those Forms SD and conflict minerals reports, due May 31, the OECD has posted a new edition of the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk...more
Non-Canadian workers are increasingly suing their employers in Canadian courts for human rights violations allegedly committed outside Canada by the companies themselves or by other entities in their supply chains. This...more