Navigating ESG: The Growing Importance and Compliance Challenges (Part One) — Regulatory Oversight Podcast
The EU Corporate Sustainability Due Diligence Directive
Tips for Hiring Outside Counsel You'll Want to Keep Working With
Plenty of empirical evidence exists to show that pursuing ESG (Environmental, Social, Governance) goals also has an economic benefit for companies. But how do businesses know they are going about ESG in the right way?...more
This guidance aims to support the preparation and analysis of reports using the European Sustainability Reporting Standards. On 31 May 2024, EFRAG published the first three Implementation Guidance (IG) documents relating...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
The guidelines aim to transform China’s approach to ESG by introducing sustainability disclosure rules for large listed companies. On February 8, 2024, under the auspices of the China Securities Regulatory Commission...more
Introduction - With the adoption by 196 parties of the Paris Agreement in December 2015, legally binding international climate change arrived. The Paris Agreement requires increasingly aggressive five-year cycles climate...more
La Superintendencia de Sociedades (SuperSociedades) de Colombia el 9 de noviembre de 2023, publicó el proyecto de la Circular Básica Jurídica sobre la implementación del Programa de Sostenibilidad Empresarial....more
On July 31, the European Commission adopted the first set of rules under the European Sustainability Reporting Standards (ESRS). The ESRS is an important follow-up to the adoption of the Corporate Sustainability Reporting...more
Sometimes I think we need fewer terms to describe the same or similar things. In the environmental, social, and governance (ESG) world, much is made—rightfully so—of greenwashing, which occurs when an organization makes false...more
Mitigating climate change impacts is becoming a critical business priority, and the pressure to achieve corporate sustainability objectives is mounting as investment-focused regulations continue to drive companies toward...more
Today, society has increasing expectations of the role businesses should play in tackling some of the planet’s biggest challenges, such as climate change and social justice issues. Environmental, social and governance is a...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
Corporate governance frameworks seek to maximize management efficiency, risk mitigation, and business success. The most important tool for accomplishing these objectives is straightforward – a Culture of Ethics and...more
Companies should be prepared for increasing demand to factor ESG into their value chains as well as new mandates from government authorities. Latham & Watkins is pleased to introduce a series of Clients Alerts on ESG and...more
The COVID-19 pandemic uncovered the fragility of business operations – within the space of weeks, companies were forced to adjust to distribution channel and supply chain disruptions, workplace closings, and a virtual...more
On Monday, the Business Roundtable announced the release of the Statement on the Purpose of a Corporation(The Statement). The new Statement was signed by 181 Chief Executive Officers (CEOs) who committed to lead their...more
How does one measure the impact of a corporate compliance program? One of the key metrics of a corporate compliance program is to demonstrate the effectiveness of corporate compliance programs. Slowly but surely a body of...more
Here is another profound grasp of the obvious – all companies need to make a profit. However, as companies begin to focus on long-term performance rather than short-term quarterly objectives, innovative leaders believe...more