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Focus on Greenwashing: The Latest Regulatory Proposals in the EU and the UK

The latest proposals show the direction of travel in the increasingly expanding web of consumer protection regulation on sustainable products and initiatives. Background - The European Green Deal, presented by the...more

European Commission Adopts Proposal to Promote Repair of Goods

As part of the European Green Deal ambitions, the proposal encourages sustainable consumption through additional incentives to repair products to reduce waste and emissions. On 22 March 2023, the European Commission...more

European Commission Proposes Net Zero Industry Act and Critical Raw Materials Act

The proposals form part of the Green Deal Industrial Plan and aim to scale up technology and materials for the energy transition. On 16 March 2023, the European Commission (Commission) formally proposed two legislative...more

ESG and Sustainable Finance

Sustainable finance is the practice of redirecting public and private capital towards investments that support ESG goals and outcomes. The market dynamics of sustainable finance are driven by the need for enormous investments...more

European Commission Releases Communication on the Green Deal Industrial Plan

The Plan aims to “simplify, accelerate and align incentives to preserve the competitiveness and attractiveness of the EU as an investment location for the net-zero industry”. On 1 February 2023, the European Commission...more

The EU Corporate Sustainability Reporting Directive - How Companies Need to Prepare

The EU’s latest initiative to enhance ESG disclosures will expand the requirements of earlier initiatives and bring considerably more companies within its scope. On 5 January 2023, the Corporate Sustainability Reporting...more

ESG Insights: 10 Things That Should Be Top of Mind in 2023

Navigating a global patchwork of ESG regulation and enforcement while preparing for greenwashing claims and other ESG litigation will likely be among the main concerns for companies in 2023. Both anticipated and less...more

European Parliament and European Council Reach Provisional Agreement on Carbon Border Adjustment Mechanism

The CBAM would seek to mitigate carbon leakage through the imposition of a levy on carbon-intensive imports into the EU, while free allowances under EU ETS would be phased out. On 13 December 2022, negotiators from the...more

European Council Adopts Negotiating Position on Corporate Sustainability Due Diligence Directive

The Council’s position includes a number of differences from the European Commission’s original proposal, including in relation to the requirement to diligence the broader value chain. On 30 November 2022, the European...more

ESMA Issues Consultation Paper on Fund Names to Tackle Greenwashing

The European Securities and Markets Authority proposes to restrict ESG- and sustainability-related terms in the naming of funds, with an eye on the US and UK fund naming regimes. On 18 November 2022, the European...more

The Future of Human Rights Due Diligence: UNGPs and the Draft Treaty on Business and Human Rights

Human rights due diligence standards are being negotiated at the international level, which may complement or complicate national and regional regulations. Latham & Watkins is pleased to introduce a series of Clients...more

European Parliament Adopts Corporate Sustainability Reporting Directive

From 2024 at the earliest, more European and global companies will need to disclose their ESG activities in greater detail. On 10 November 2022, the European Parliament adopted a final version of the Corporate...more

European Commission Proposes Legislation to Prohibit Products Made or Imported With Forced Labour

The proposal highlights the growing global focus on companies’ human rights obligations not just towards employees but also towards workers in their supply chains. On 14 September 2022, the European Commission (the...more

European Commission Consults on New Ecodesign Requirements for Smartphones and Tablets

Mobile device manufacturers may be subject to regulations that aim to mitigate the environmental impact of such devices. On 31 August 2022, the European Commission published draft “ecodesign” regulations covering various...more

ECB and IMF Call to Avoid Fragmentation in Global ESG-Related Disclosure Requirements

The call highlights the challenges in developing alignment between global ESG reporting standards. The European Central Bank (ECB) and the International Monetary Fund (IMF), two of the world’s leading public financial...more

6 Sustainability Takeaways in EU Antitrust & Regulatory - August 2022

EU Parliament and Council reach agreement on CSRD - European Parliament and European Council | 21 June 2022 - The European Parliament and European Council reached a provisional political agreement on the terms of the...more

Navigating the Shifting ESG Landscape and Its Impacts on Value Chains

Companies should be prepared for increasing demand to factor ESG into their value chains as well as new mandates from government authorities. Latham & Watkins is pleased to introduce a series of Clients Alerts on ESG and...more

European Parliament and Council Reach Political Agreement on CSRD

The Corporate Sustainability Reporting Directive expands the existing sustainability reporting requirements and brings more companies under its scope. On 21 June 2022, the European Parliament and European Council reached...more

European Commission Launches Call for Evidence on Revisions to Key EU Environmental Frameworks

The consultations invite stakeholders’ views on the Environmental Liability Directive and the Waste Framework Directive. In May 2022, the European Commission (Commission) issued public consultations in relation to the...more

Singapore Consults on Green and Transition Taxonomy

The proposed taxonomy for green and transition activities is aligned with increasing global demand for clear and consistent classification of sustainable finance activities. In May 2022, the Green Finance Industry...more

What the CSRD Could Mean for Companies in the EU

A series of early-stage working papers provide insight into how a proposed EU legislation might expand companies’ ESG reporting obligations. On 21 April 2021, the European Commission adopted the Corporate Sustainability...more

EU Issues Call for Evidence on the ESG Ratings Market

The Call for Evidence is one of a number of measures the EU is taking as it aims to strengthen the reliability of ESG ratings. On 4 April 2022, the European Commission (Commission) published a call for evidence (Call for...more

European Commission Proposes New Supply Chain Due Diligence Rules for Large Companies

In-scope companies would have to publicly identify “actual and potential” adverse impacts of their operations on the environment and/or human rights. On 23 February 2022, the European Commission (the Commission)...more

ESG on the Rise in M&A Transactions

Dealmakers should continue to weigh the impact of ESG issues on M&A deals as ESG standards evolve. Environmental, social, and governance (ESG) issues have become increasingly important for corporates in recent years,...more

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