Navigating ESG: The Growing Importance and Compliance Challenges (Part One) — Regulatory Oversight Podcast
The EU Corporate Sustainability Due Diligence Directive
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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
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
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
Australian Update - Australia and EU Enter Into Critical and Strategic Minerals Partnership - On 28 May 2024, Australia and the European Union (EU) signed a Memorandum of Understanding (MOU) for a bilateral partnership to...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
If the term “nth supplier” joined your vocabulary recently, you’re not alone. If you haven’t heard the term until now, don’t worry – you’ll be hearing it frequently soon enough. The “nth” supplier is the mythical last...more
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
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
Following extended negotiations, the directive was endorsed with a significantly narrower scope that would reduce the number of companies affected. On 15 March 2024, EU Member States endorsed the Belgian Presidency’s...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
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
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
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
Sustainability has risen to the top of the agenda for businesses around the world. Governments, investors and the public demand that organisations play a part in the global push to eliminate, or at least limit, the...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
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