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Eye on Economic Crime: UK, Swiss and French International Anti-Corruption Taskforce

Summary - On 20 March 2025, the UK’s Serious Fraud Office (“SFO”), France’s Parquet National Financier (“PNF”) and the Office of the Attorney General of Switzerland (“OAG”) affirmed their shared commitment to tackling...more

European Commission Presents “Omnibus” Simplification Package with Amendments to CSRD, CSDDD, CBAM and Taxonomy

On 26 February 2025, the European Commission (“Commission”) published its “Omnibus I” or “Sustainability Omnibus” package as part of its mission to improve the competitiveness of the European Union. The Omnibus Package...more

UK Corporate Criminal Liability: Guidance issued on New Failure to Prevent Fraud Offence

INTRODUCTION - On 26 October 2023, the UK Economic Crime and Corporate Transparency Act 2023 (the "Act") received royal assent and became law. The Act introduces a new strict liability corporate criminal offence of failure...more

COMPLYING WITH CS3D - Overlooking environmental concerns is a high-risk strategy

BACKGROUND - The incorporation of complex environmental and climate impacts from business operations and supply chains into human rights impact assessments and governance models is proving to be a major challenge for...more

National Contact Points: What are they and why should I care?

Multinational companies are facing increased pressure to ensure that they have adequate ESG-related policies in place and (more importantly) that they are implementing those policies in practice within both their business and...more

Human Rights and the Environment – EU Institutions Reach Political Agreement On Corporate Sustainability Due Diligence Directive

On 14 December 2023, following several rounds of inter-institutional negotiations, the European Council of the European Union (Council) and the European Parliament (Parliament) announced that a political agreement had been...more

EU Corporate Sustainability Reporting Directive – new sustainability disclosure obligations for EU and non-EU companies

On 10 November 2022, the EU Parliament adopted the Corporate Sustainability Reporting Directive ("CSRD"). The EU Council is expected to adopt the CSRD on 28 November 2022, after which it will be published in the Official...more

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