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European Commission Opens Infringement Procedures Regarding Sustainability Reporting Rules

The EU Corporate Sustainability Reporting Directive (CSRD, or the Directive) took effect beginning 2024 and requires mandatory sustainability reporting by a first set of companies in 2025. Under the terms of the CSRD, the...more

The EU’s Corporate Sustainability Due Diligence Directive - Obligations for Companies

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

French Parliament Publishes Evaluation Report on Corporate Duty of Vigilance Law

The report, published on 24 February 2022, assesses the implementation of the existing French corporate duty of vigilance law. French Statute No. 2017-399 of 27 March 2017 (the 2017 Statute) created a duty of vigilance...more

The Emergence of a European Duty of Vigilance for Large Companies and Its Potential Impact at the National Level

On 23 February 2022, the European Commission adopted its much-anticipated proposal on corporate sustainability due diligence. By setting a standard, the future directive will not only help improve corporate sustainability,...more

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