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Sustainable Business Practices Compliance Reporting Requirements

Latham & Watkins LLP

EFRAG Publishes First Implementation Guidance Documents for CSRD Reporting

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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

Littler

On the Horizon: Two New EU Directives for UK and Irish Employers

Littler on

On April 24, 2024, the European Parliament adopted the final text of two new directives, namely: the Platform Work Directive, aimed at improving working conditions and protection of personal data for those engaged in...more

J.S. Held

Crosscurrents—European Union Fails to Pass Corporate Sustainability Due Diligence Directive & SEC Bails on Scope 3 Requirements

J.S. Held on

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

Society of Corporate Compliance and Ethics...

New standards require planning, policies, and procedures

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

NAVEX

5 Reasons SMBs Should Focus on ESG

NAVEX on

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

Latham & Watkins LLP

European Parliament and Council Reach Political Agreement on CSRD

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The Corporate Sustainability Reporting Directive expands the existing sustainability reporting requirements and brings more companies under its scope. On 21 June 2022, the European Parliament and European Council reached...more

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