Public Safety Canada is soliciting feedback on the second year of reporting under the Canadian Fighting Against Forced Labour and Child Labour in Supply Chains Act. The anonymous survey launched yesterday and is available...more
7/31/2025
/ Canada ,
Child Labor ,
Compliance ,
Disclosure Requirements ,
Due Diligence ,
Forced Labor ,
Government Agencies ,
New Regulations ,
Reporting Requirements ,
Supply Chain ,
Transparency
The Australian Attorney-General’s Department has commenced a consultation on potential amendments to the Modern Slavery Act. The Act requires entities based or operating in Australia with annual consolidated revenue of A$100...more
On July 25, the UK Parliament’s Joint Committee on Human Rights issued its report Forced Labour in UK Supply Chains. This 99 page report explores forced labor in UK supply chains and makes recommendations for addressing the...more
7/28/2025
/ Compliance ,
Due Diligence ,
Forced Labor ,
Human Rights ,
Imports ,
Modern Slavery Act ,
New Legislation ,
Regulatory Requirements ,
Reporting Requirements ,
Supply Chain ,
UK
Reporting obligations under the European Union’s Corporate Sustainability Reporting Directive are created under EU member state national legislation adopted pursuant to the CSRD. We have again updated our tracker to reflect...more
7/24/2025
/ Corporate Governance ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
EFTA ,
EU ,
European Commission ,
European Economic Area (EEA) ,
Member State ,
New Legislation ,
Omnibus Guidance ,
Regulatory Requirements ,
Reporting Requirements ,
Sustainability ,
Taxonomy
Earlier in the week, we posted that the European Commission would soon be launching an environmental call for evidence, as a step towards the introduction of an environmental omnibus simplification proposal. That call for...more
7/23/2025
/ Carbon Emissions ,
Circular Economy ,
Environmental Policies ,
EU ,
European Commission ,
Permits ,
Regulatory Reform ,
Reporting Requirements ,
SCIP ,
Sustainability ,
Waste Management
The EU Deforestation Regulation (EUDR) covers cattle, cocoa, coffee, oil palm, rubber, soy(a) and wood, as well as many derived products. The Regulation is currently scheduled to apply to operators and traders beginning at...more
7/22/2025
/ Agribusiness ,
Agricultural Sector ,
Compliance ,
Due Diligence ,
Environmental Policies ,
Environmental Social & Governance (ESG) ,
EU ,
European Commission ,
New Legislation ,
Regulatory Reform ,
Regulatory Requirements ,
Reporting Requirements ,
Supply Chain ,
Sustainability
Many US-based multinationals are required to comply with current UK climate disclosure requirements. Last month during London Climate Action Week, the UK launched three consultations on sustainability reporting, which are...more
7/15/2025
/ Carbon Emissions ,
Climate Change ,
Consultation ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
International Sustainability Standards Board (ISSB) ,
Multinationals ,
Regulatory Requirements ,
Reporting Requirements ,
Sustainability ,
UK
The California Air Resources Board (CARB) has published seven pages of FAQs on California’s corporate greenhouse gas reporting and climate-related financial risk disclosure programs. These disclosure requirements are...more
7/14/2025
/ California ,
CARB ,
Climate Change ,
Compliance ,
Disclosure Requirements ,
Environmental Policies ,
Environmental Social & Governance (ESG) ,
Greenhouse Gas Emissions ,
Regulatory Requirements ,
Reporting Requirements ,
Risk Management
While we in the US were celebrating Independence Day, large companies – including many US-based multinationals – were given their own reason to celebrate. On July 4, the European Commission adopted a Delegated Regulation...more
After much back and forth, the European Council has approved its negotiating position on proposed changes to the EU’s Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive...more
Reporting under the EU’s Corporate Sustainability Reporting Directive (CSRD) will be simplified as part of the Omnibus process. In connection with the Omnibus, EFRAG was mandated to provide technical advice to the European...more
6/24/2025
/ Corporate Social Responsibility ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
European Commission ,
Financial Institutions ,
Greenhouse Gas Emissions ,
IFRS ,
Omnibus Guidance ,
Proposed Amendments ,
Proposed Rules ,
Publicly-Traded Companies ,
Regulatory Reform ,
Reporting Requirements ,
Sustainability
Ropes & Gray has once again updated its monthly Corporate Sustainability Reporting Directive (CSRD) Transposition Tracker. The Tracker is prepared in conjunction with leading law firms across Europe. The Tracker describes...more
On June 13, Representative Jung Tae-ho re-introduced the “Legislative Bill for the Act on the Protection of Human Rights and the Environment for Sustainable Business Management,” also known as the Corporate Human Rights and...more
6/19/2025
/ Board of Directors ,
Business Entities ,
Corporate Counsel ,
Corporate Governance ,
Corporate Social Responsibility ,
Due Diligence ,
Enforcement ,
Environmental Policies ,
Human Rights ,
New Legislation ,
New Regulations ,
Proposed Legislation ,
Regulatory Requirements ,
Reporting Requirements ,
South Korea ,
Supply Chain
The Norwegian Transparency Act requires subject companies to publicly report on the human rights due diligence they must carry out under the Act. These reports must be published every year, by June 30. With the 2025 reporting...more
6/5/2025
/ Compliance ,
Corporate Governance ,
Disclosure Requirements ,
Due Diligence ,
Enforcement ,
Filing Deadlines ,
Goods or Services ,
Government Agencies ,
Human Rights ,
New Guidance ,
New Regulations ,
Norway ,
Regulatory Authority ,
Reporting Requirements ,
Transparency
The Automotive Industry Action Group (AIAG) recently published Version 2.0 of its new Due Diligence Reporting Template (DDRT). The DDRT supports AIAG’s Forced Labor Due Diligence Program for the automotive industry. According...more
6/2/2025
/ Automotive Industry ,
Corporate Social Responsibility ,
Disclosure Requirements ,
Due Diligence ,
Forced Labor ,
International Labor Laws ,
New Regulations ,
Regulatory Requirements ,
Reporting Requirements ,
Risk Management ,
Supply Chain
The California Air Resources Board held an almost four hour virtual public workshop on May 29 on California’s pending climate risk and greenhouse gas emissions disclosure laws. The stated purpose of the workshop was to...more
Reporting obligations under the European Union’s Corporate Sustainability Reporting Directive are created under EU member state national legislation adopted pursuant to the CSRD. We have again updated our tracker to reflect...more
5/23/2025
/ Corporate Social Responsibility ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
EU Directive ,
European Commission ,
Filing Requirements ,
Member State ,
New Legislation ,
Regulatory Requirements ,
Reporting Requirements
SEC Commissioner Mark Uyeda took a pretty big swing at the U.S. Conflict Minerals Rule in his prepared remarks yesterday at Practical Law Institute’s annual “SEC Speaks” conference. Here’s what the Commissioner had to say: If...more
The International Sustainability Standards Board has released an Exposure Draft proposing targeted amendments to greenhouse gas emissions disclosure requirements under the IFRS S2 Climate-related Disclosures standard. The...more
On April 25, EFRAG officially submitted to the European Commission its adopted work plan for the simplification of the European Sustainability Reporting Standards (ESRS). The ESRS contain the reporting requirements under the...more
At the end of March, the New York State Department of Environmental Conservation (DEC) released draft regulations for a proposed Mandatory Greenhouse Gas Reporting Program. If adopted, the regulations would require annual...more
A few weeks ago, we wrote about growing calls for a “fleet of omnibuses” – a holistic approach to simplifying EU due diligence requirements that takes into account sector-specific laws pertaining to deforestation, conflict...more
Ropes & Gray – in conjunction with leading law firms across Europe – has once again updated its monthly CSRD Transposition Tracker. The Tracker describes Corporate Sustainability Reporting Directive transposition activity...more
In connection with the Corporate Sustainability Reporting Directive Omnibus proposals, the European Commission indicated it will trim and make other changes to the European Sustainability Reporting Standards requirements. The...more
The UK Home Office has updated its modern slavery guidance. The updated guidance – the most significant refresh since the guidance was issued almost ten years ago – is intended to explain how businesses should comply with the...more