Margaux Renard

Margaux Renard

Hogan Lovells

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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

2/27/2025  /  Corporate Governance , Corporate Social Responsibility , Corporate Sustainability Reporting Directive (CSRD) , Due Diligence , Environmental Social & Governance (ESG) , EU , Regulatory Requirements , Reporting Requirements , Risk Management , Sustainability

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

3/19/2024  /  Corporate Governance , Due Diligence , EU , European Commission , Sustainability

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

2/29/2024  /  Corporate Governance , Due Diligence , EU , European Commission , Sustainability

ESG Market Alert – February 2023

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: Forestry investments – a top priority for UK pension schemes; The French Duty of...more

2/17/2023  /  Business Strategies , Climate Change , Corporate Governance , Corporate Social Responsibility , Disclosure Requirements , Environmental Social & Governance (ESG) , Publicly-Traded Companies

Growing convergence towards a hard law duty of care in the EU

Recent years have seen a general move towards increased accountability and responsibility obligations imposed on businesses to respect human rights and prevent adverse impacts throughout the value chain. Nearly ten years...more

3/29/2021  /  Corporate Governance , Corporate Social Responsibility , Corporate Structures , Duty of Care , EU , Human Rights , Regulatory Agenda , UN Guiding Principles

The French “PACTE” Law: Growing Space for Social and Environmental Topics in Corporate Management of French Companies

Under the new law on Business Growth and Transformation (the so-called “PACTE Law”), the management of French companies must take into consideration social and environmental issues. Companies are also encouraged to...more

6/6/2019  /  Corporate Governance , Corporate Management , Corporate Social Responsibility , Environmental Social & Governance (ESG) , France , Human Rights , Regulatory Standards
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