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France’s rapid alignment with the EU omnibus “Stop-the-clock” directive

In response to growing concerns over regulatory complexity and business competitiveness, the EU adopted the “Stop-the-Clock” directive in April 2025, delaying key sustainability reporting and due diligence obligations under...more

Proposed U.S. sustainability due diligence blocking statute – Steering the course

The draft bill prohibits U.S. entities deemed integral to national interests from complying with foreign sustainability due diligence regulations. The draft bill particularly targets the EU’s Corporate Sustainability Due...more

EU Omnibus simplification package – corporate sustainability reporting and due diligence. What's next for the CSRD and the CS3D?

For the last few months the European Commission has been working to bring together a proposal to amend the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CS3D), the...more

European due diligence: financial players are not fully excluded from the CS3D Directive!

As the EU Corporate Sustainability Due Diligence Directive (CS3D), recently approved by the Council of the European Union, has just been published in the Official Journal of the European Union, it has been suggested by some...more

BHR update – Outcome of the last plenary session of the European Parliament

The last plenary session of the European Parliament – in its current composition before the next elections in June – took place from 22 to 25 April 2024. The session resulted in major developments, which will significantly...more

Last but not least, the EU Council voted to endorse the CS3D

On 15 March 2024, the European Council eventually voted to endorse the proposal for a Directive of the European Parliament and of the Council on Corporate Sustainability Due Diligence (CS3D), aiming to impose on certain...more

Greenwashing: publication of the directive on empowering consumers for the green transition

The EU is stepping up its fight against greenwashing and empowers consumers for the green transition with a new Directive on empowering consumers for the green transition through better protection against unfair practices and...more

Failure of the EU Council to endorse the Corporate Sustainability Due Diligence Directive

While the European Parliament and Council negotiators eventually reached a political agreement on 14 December 2023 on the much-awaited proposal for a Directive of the European Parliament and of the Council on Corporate...more

France to transpose CSRD first among Member States: what are the new requirements?

Pursuant to Article 12 of Law no. 2023-171 of 9 March 2023 containing various provisions for adapting to European Union law in the fields of the economy, health, labour, transport and agriculture, French Order no. 2023-1142...more

Transposition de la directive CSRD en France : de nouvelles obligations RSE pour les sociétés commerciales

Prise en application de l'article 12 de la loi n° 2023-171 du 9 mars 2023 portant diverses dispositions d'adaptation au droit de l'Union européenne dans les domaines de l'économie, de la santé, du travail, des transports et...more

Human rights due diligence moves apace with the EU Parliament expanded version of the proposed CSDDD

On 1 June 2023, the European Parliament adopted and put forward an amended version of the draft Corporate Sustainability Due Diligence Directive. It goes much further than the version proposed by the European Commission and...more

Heading towards ESG class actions

For more than twenty years, the European Union (EU) witnessed the development of collective redress mechanisms to address mass claims situations. To ensure the proper implementation of these mechanisms in the Member States,...more

ESG Market Alert – March 2022

In this alert, we provide a round-up of the latest developments in ESG for UK corporates. In this month’s ESG Market Alert, we cover: The EU Commission’s proposal for a directive on ESG-related due diligence obligations for...more

Working with the European Commission on sustainable corporate governance

A team led by Christelle Coslin, Liam Naidoo, Julia Marlow and Kevin O’Connor has submitted a response to a European Commission consultation on their sustainable corporate governance initiative. ...more

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