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Corporate Social Responsibility › Due Diligence

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 -
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

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

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

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

Thomas Fox - Compliance Evangelist

Understanding Human Trafficking and Modern Slavery: A Business Imperative with Clint Palermo

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Innovation comes in many areas, and compliance professionals must be ready for and embrace it. Join Tom Fox, the Voice of Compliance, as he visits with top innovative minds, thinkers, and creators in the award-winning...more

Jones Day

German Regulator Highlights Antitrust Risks Associated With The Use Of Industry Initiatives For Supply Chain Due Diligence

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The EU's Corporate Sustainability Due Diligence Directive (CS3D) stresses that industry initiatives (next to multi-stakeholder initiatives) can constitute helpful tools for allowing covered companies to fulfill their...more

Latham & Watkins LLP

“Stop the Clock” Directive Grants Delays in Corporate Sustainability Reporting and Due Diligence

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The European Council has approved the Directive, which offers a temporary relief to companies facing requirements under the CSRD and CSDDD....more

Latham & Watkins LLP

Stop the Clock Directive Grants Delays in Corporate Sustainability Reporting and Due Diligence

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The European Council has approved the Directive, which offers a temporary relief to companies facing requirements under the CSRD and CSDDD....more

Ropes & Gray LLP

Germany to Jettison the Supply Chain Due Diligence Act

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Germany’s incoming coalition government has announced plans to repeal the German Supply Chain Due Diligence Act (LkSG). This decision, which was expected based on prior public statements, was included in the 144 page...more

Jenner & Block

Client Alert: Omnibus or no Omnibus: Six Reasons Why Companies Operating in the EU and UK Should Not Let ESG Compliance Slide

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Following the EU Commission’s proposed Omnibus Directives (the Omnibus Proposals) to amend the European Union’s Corporate Sustainability Due Diligence Directive (CSDDD) and Corporate Sustainability Reporting Directive (CSRD),...more

Ius Laboris

The Omnibus Package: What Could It Mean for the CSRD?

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In February 2025, the EU proposed reduced sustainability reporting rules for a large majority of businesses, responding to criticism that EU red tape hinders competitiveness with other countries. Below, we look at the...more

Hogan Lovells

EU Omnibus simplification package – corporate sustainability reporting and due diligence. What's next for the CSRD and the CS3D?

Hogan Lovells on

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

NAVEX

Human rights in the Supply Chain – Prioritizing Third-Party Due Diligence and Ongoing Monitoring 

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Thorough third-party due diligence and ongoing monitoring are essential elements of a robust compliance program and help to protect organizations from costly legal repercussions, reputational damage, and major business...more

J.S. Held

2025 J.S. Held Global Risk Report: Sustainability Investments & Headwinds

J.S. Held on

Sustainability continues to be a hot issue around the world. While many jurisdictions are creating additional frameworks in support of greater consideration of sustainability, others, most notably the US, are either dragging...more

NAVEX

Top 10 Trends Sneak Peek: ESG and Human Rights in the Supply Chains

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On January 29, NAVEX is hosting the Top 10 Trends in Risk and Compliance webinar. This post is a preview of two of the topics covered in the eBook and webinar: the current and expected future state of ESG, and human rights in...more

A&O Shearman

The EU Corporate Sustainability Due Diligence Directive is final: how can companies prepare?

A&O Shearman on

This is an update to previous bulletins on the Corporate Sustainability Due Diligence Directive (CS3D) which we published in June and September 2024. In a decisive move that marks a new chapter for corporate...more

Jones Day

EU Forced Labour Regulation Leads to Hard Work

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The EU's new Forced Labour Regulation supplements a broad range of other legislative acts to fight forced labor....more

Skadden, Arps, Slate, Meagher & Flom LLP

Preparing for the EU Corporate Sustainability Due Diligence Directive

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What is the EU Corporate Sustainability Due Diligence Directive? The Corporate Sustainability Due Diligence Directive (CS3D) is a pivotal European Union directive that mandates human rights and environmental due diligence...more

Society of Corporate Compliance and Ethics...

Corporate compliance with human rights: An overview

Society of Corporate Compliance and Ethics... on

Creating value for shareholders has long been considered the primary purpose of corporations, especially within the framework of traditional economic theories. However, this view has evolved significantly over the past few...more

Paul Hastings LLP

Global and Japanese ESG Market and Regulatory Trends in Respect of ESG Risk, Impact and Opportunity Management: Sifting Signal...

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Climate change disclosures have recently become mandatory in Japan, following amendments to the Financial Instruments Exchange Act (FIEA) and the Cabinet Office Order on Disclosure on Corporate Affairs. These require...more

Mayer Brown

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

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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

Jones Day

Creation of a Specialized Court Division to Handle Duty of Care Disputes in France

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The Paris Judicial Court has established a new division to handle disputes related to the Duty of Vigilance Act....more

Society of Corporate Compliance and Ethics...

[Webinar] Trends in Global ESG Regulations and Their Impact on Corporate Reporting - September 18th, 12:00 pm CT

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Target Audience - Compliance Professionals with detailed knowledge in an area. Such persons are often at a mid-level within the organization, with operational or supervisory responsibilities, or both....more

Society of Corporate Compliance and Ethics...

[Virtual Event] ESG and Compliance Conference - November 7th, 8:00 am - 5:00 pm CT

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Stay on top of ever-evolving ESG requirements and emerging trends - With the SEC’s newly issued rules surrounding ESG disclosures and the continued growth of regulations rolling out in the EU, Canada, Asia and elsewhere...more

Ius Laboris

Impact of Europe’s due diligence directive on Australian businesses

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The European Union's (EU) Corporate Sustainability Due Diligence Directive (CSDDD) is one of the most significant corporate responsibility reforms in recent years. Its impact will be felt far beyond the EU – including in...more

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