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Corporate Social Responsibility

Corporate Social Responsibility refers to a business model that incorporates self-regulation mechanisms and aims to ensure better corporate compliance with ethical standards and international norms. Some... more +
Corporate Social Responsibility refers to a business model that incorporates self-regulation mechanisms and aims to ensure better corporate compliance with ethical standards and international norms. Some businesses approach the concept of corporate social responsibility more generally and define it as efforts to limit businesses' negative environmental and social impacts.  less -
Ropes & Gray LLP

Ropes & Gray CSRD Transposition Tracker - Updated 8.20.25

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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

Vinson & Elkins LLP

Playing the Long Game: Why Corporate Directors Must Keep Their Company’s Long-Term Mission in Focus

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Corporate boards are no stranger to near-term pressures, but these days the pressures are piling as high as they ever have. Geopolitical tensions and supply-chain disruptions; climate change and technological revolutions;...more

Ropes & Gray LLP

Indian Parliamentary Committee Recommends Enhancements to CSR and ESG Legislation

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For US-based multinationals, recent US and European developments have taken up most of the mental energy devoted to global ESG and CSR compliance. Among other compliance topics, these include California climate disclosure, EU...more

Ropes & Gray LLP

ISS Announces Update of E&S Disclosure QualityScore Methodology, Coming in September

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ISS has announced that it will be updating its Environmental & Social Disclosure QualityScore (ESQS) scoring methodology. ESQS covers approximately 8,000 issuers across 25 industry groups in the Americas, Europe and...more

Proskauer - Minding Your Business

French Judges Rule on Corporate Duty of Vigilance Obligations

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The new Paris Court of Appeal chamber specializing in “emerging litigation (i.e., Chamber 5-12, which held its first hearings in March 2024) issued a ruling on June 17, 2025, in the so-called La Poste case (No. RG 24/05193),...more

Fenwick & West LLP

Sustainability Reporting is Down in 2025, but Companies Appear to be Staying the Course

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The Conference Board recently reported that the number of Russell 3000 companies issuing sustainability reports in the first half of 2025 fell 52% compared to the first half of 2024. ...more

Proskauer - Proskauer For Good

Volunteer Efforts Remain Vital as Food Insecurity Grows

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Over the past few months, attorneys, staff, summer associates and interns across Proskauer’s U.S. offices have been volunteering with organizations to address food insecurity in their communities, a central focus of the...more

Jones Day

CSRD update - latest from EFRAG TEG as it proposes significant reductions in ESRS datapoints and clarifications on DMA process

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Although the final ESRS will not be published for several months, it is clear that these new standards will differ significantly from the original ESRS. Understandably, there has been a focus on EFRAG reducing the number of...more

Morrison & Foerster LLP

Episode 22 – Climate Innovation for a Just and Sustainable Future: MoFo + BSR Conversation Series

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The 22nd episode in this series focuses on “Climate Innovation for a Just and Sustainable Future,” featuring Davida Herzl, co-founder and CEO of Aclima, Inc., in conversation with MoFo’s Susan H. Mac Cormac, co-chair of the...more

Proskauer - Regulatory & Compliance

Timetable extended for developing new CSRD Standards, following EFRAG Progress Report

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A new extended timetable is now in play for the European Financial Reporting Advisory Group (“EFRAG”) following a letter sent by the EU Commissioner Albuquerque on 1 July 2025. EFRAG is tasked with the responsibility to...more

Akin Gump Strauss Hauer & Feld LLP

The EU’s CSRD and CSDDD Compliance Playbook Is Being Rewritten (Again)

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European policy-makers are moving swiftly to scale back the scope and burden of corporate sustainability reporting. Specifically, in recent weeks, two parallel developments—one political, the other technical—have introduced...more

Hogan Lovells

EFRAG delivers progress report on ESRS simplification to the European Commission giving clues to ESRS changes and Omnibus updates

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On 20 June 2025, EFRAG published its progress report to the European Commission on EFRAG's progress on its work plan. It sets out the work it has done so far on the simplification and burden reduction levers that were...more

Jones Day

Omnibus - EU Council Signs Off On Its CSRD And CSDDD Negotiating Position

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After a number of rounds of drafts, the EU Council has signed off on its position regarding the revisions to CSRD and CSDDD brought about by the Omnibus....more

Proskauer - Regulatory & Compliance

Council of the European Union Agrees Mandate to Streamline CSRD and CSDDD Requirements

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On 23 June 2025, the Council of the European Union (“Council”) endorsed its negotiating mandate on the European Commission’s Omnibus I proposal, which aims to streamline the Corporate Sustainability Reporting Directive ((EU)...more

Thomas Fox - Compliance Evangelist

Regulatory Ramblings: Episode 72 - Cultural Roots, Belonging, and the Fear of Change: What’s Next for Inclusion?

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The conversation begins with Jeiz chatting with Regulatory Ramblings host Ajay Shamdasani about what drew her to DEI from her previous role in HR. They discuss what a DEI manager’s role entails daily and why support for DEI...more

Ropes & Gray LLP

EFRAG’s June 20 Progress Report Provides An Early Look at Proposed Changes to CSRD Reporting

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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

Ropes & Gray LLP

South Korea Re-enters the Race for Asia’s First Mandatory Human Rights Due Diligence Law

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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

White & Case LLP

Germany’s “Climate Case” concludes – What Does This Mean for Future Climate Lawsuits?

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After eight years of legal proceedings, the Hamm Higher Regional Court has issued its final judgment in the Lliuya v. RWE AG case. The court dismissed the appeal by Mr. Luciano Lliuya without allowing for further appeal...more

Seyfarth Shaw LLP

Pay Equity Studies in Focus: Navigating Privilege and Public Disclosure Risks

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A recent decision from the U.S. District Court in Kansas—Spears v. Thermo Fisher Scientific—ruled that a pay equity analysis conducted primarily for business purposes was not protected by attorney-client privilege or the work...more

Hogan Lovells

EU Omnibus update – draft report published by Jörgen Warborn MEP and EFRAG simplified ESRS exposure drafts

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With negotiations continuing at both European Parliament and Council of the European Council level, final agreement on the omnibus proposals for sustainability reporting and due diligence still seems far away. But...more

Constangy, Brooks, Smith & Prophete, LLP

Company’s pay equity study is not privileged, court rules

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A cautionary tale for employers. EDITOR’S NOTE: Our Affirmative Action Alert blog has been re-titled EEO Compliance Dispatch. Many companies proactively analyze employee compensation to ensure that any disparities...more

White & Case LLP

Public interest in arbitration

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Only one third of our respondents have encountered any of the various categories of public interest issues in their arbitrations. There is, however, an expectation that environmental and human rights issues will increasingly...more

Alston & Bird

Sustainability Spotlight | Q1 2025

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Welcome to the latest edition of the Sustainability Spotlight, your place to keep up with all the ESG action – federal and state enforcement, shareholder proposals and litigation, and state attorney general actions. This...more

Ropes & Gray LLP

A Look at a New Template for Collecting Forced Labor Due Diligence Information from Suppliers

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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

Hogan Lovells

EU Omnibus Update – Recent Developments relating to CSRD and CSDDD – “quick fix” and more

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The omnibus “stop-the-clock” directive was published in the Official Journal of the European Union on 16 April 2025 and entered into force the following day. Member States have until 31 December 2025 to transpose the...more

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