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EU Omnibus Package Published: CSRD and CS3D to Be Delayed and Scaled Back

The European Union published its long-awaited "Omnibus" package, proposing to delay key European ESG rules, while simultaneously reducing the applicability and burden of corporate sustainability reporting and due diligence...more

The Climate Report | Fourth Quarter 2024

New ESG regulations are expected to have a significant impact on disclosure and governance obligations for EU and non-EU companies alike, including extensive sustainability reporting and due diligence requirements on...more

The Climate Report | Third Quarter 2024

REGULATORY ISSUES & UPDATES - Update on Australia's New Climate-Related Financial Disclosure Regime - Australia's mandatory climate-related financial disclosure regime is inching closer to implementation after the proposed...more

European Court's Landmark Ruling Deems Climate Inaction Amounts to Violation of Human Rights

The Context: Litigation over State obligations to mitigate climate change intensifies globally, with NGOs and individuals pressuring corporations to cut emissions. The European Court of Human Rights ("ECtHR") issued three...more

Third Time's a Charm: EU Moves to Approve the Sustainability Due Diligence Directive

The Council of the European Union ("EU") approved the Corporate Sustainability Due Diligence Directive ("CS3D") on March 15, 2024. The CS3D contains due diligence and governance obligations that will have an extensive impact...more

European Institutions Reach Deal on EU Corporate Sustainability Due Diligence Directive

The Council of Europe and the European Parliament announced on December 14, 2023, that they reached a political agreement on the text of the upcoming European Union ("EU") Corporate Sustainability Due Diligence Directive...more

Who, What, When: The Impact of the EU CSRD on Non-EU Companies

The EU’s Corporate Sustainability Reporting Directive (“CSRD”) requires the most detailed and onerous ESG reporting and disclosures anywhere in the world. All told, it is estimated that more than 50,000 companies, including...more

The Climate Report | Second Quarter 2023

"Green Day" in the UK - As part of its "Powering Up Britain" strategy, the UK government has published a series of documents setting out its vision for the UK's transition to net zero and the strengthening of UK energy...more

ESG—Climate Change and Related Litigation Take Center Stage in Europe

Nearly every board of a publicly traded company in the European Union, United Kingdom, or United States will have considered and, for most, reported on ESG matters. And it is not just public companies. In what has been little...more

ClientEarth Threatens Legal Action Against Shell's Directors in England and Wales

On 15 March 2022, ClientEarth announced that it had written to Shell's board of directors informing them of its intent to bring a claim on behalf of the company for the board's failure to implement a Paris Agreement compliant...more

The Impact of French and German ESG Due Diligence Laws on Business

With the recently adopted SDDA, Germany joins France in imposing human rights and environmental due diligence obligations along international supply chains of large companies. The SDDA covers companies based in Germany with...more

"Caging the Green Swan"—A Global Take on ESG Risk Management

Intensifying demands from regulators, investors, and the public for attention to environmental, social, and governance ("ESG") considerations presents a key challenge for risk managers, particularly those in the financial...more

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