The EU’s sustainability reporting and due diligence landscape is in flux following the European Commission’s adoption of its highly anticipated Sustainability Omnibus package in late February 2025.
In recent bulletins, we...more
5/16/2025
/ Corporate Sustainability Reporting Directive (CSRD) ,
Due Diligence ,
Environmental Social & Governance (ESG) ,
EU ,
European Commission ,
Popular ,
Proposed Legislation ,
Regulatory Reform ,
Reporting Requirements ,
Small and Medium-Sized Enterprises (SMEs) ,
Sustainability
The European Commission’s Omnibus package, published on February 26, 2025 (the Omnibus Package or the Package), proposes to simplify the EU’s sustainability laws. At the same time, it has generated significant uncertainty for...more
3/31/2025
/ Business Entities ,
Corporate Governance ,
Due Diligence ,
EU ,
European Commission ,
Legislative Agendas ,
Proposed Legislation ,
Regulatory Agenda ,
Regulatory Reform ,
Regulatory Requirements ,
Supply Chain ,
Sustainability
This is an update to previous bulletins on the Corporate Sustainability Due Diligence Directive (CS3D) which we published in June and September 2024.
In a decisive move that marks a new chapter for corporate...more
12/17/2024
/ Climate Change ,
Corporate Governance ,
Corporate Social Responsibility ,
Disclosure Requirements ,
Due Diligence ,
Environmental Social & Governance (ESG) ,
EU ,
EU Directive ,
Member State ,
Reporting Requirements ,
Sustainability ,
Sustainable Business Practices
On 1 January 2023, the German Supply Chain Due Diligence Act will enter into force. In a first step, all companies which have a specific nexus to Germany and normally employ 3,000 people or more will have to comply with newly...more
Paving the way to a sustainable business community in the EU.
On 23 February 2022, the European Commission (the EC) published the long-awaited proposal for a Directive on Corporate Sustainability Due Diligence (the...more
This briefing is Part 4 of a series of briefings aiming at providing an overview of the key elements of the new German Supply Chain Due Diligence Act.
On 11 June 2021, the German parliament approved the Federal Act on...more
The German Supply Chain Due Diligence Act imposes a mandatory obligation on certain companies operating in Germany to establish, implement and update due diligence procedures to assess compliance with specified fundamental...more
On 11 June 2021, the German parliament approved the Federal Act on Entrepreneurial Due Diligence Obligations in Supply Chains (“Gesetz über die unternehmerischen Sorgfaltspflichten zur Vermeidung von...more