News & Analysis as of

Corporate Social Responsibility Due Diligence Climate Change

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 -
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

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

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

Skadden, Arps, Slate, Meagher & Flom LLP

Preparing for the EU Corporate Sustainability Due Diligence Directive

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

Latham & Watkins LLP

The EU’s Corporate Sustainability Due Diligence Directive - Obligations for Companies

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On 5 July 2024, the final text of the Corporate Sustainability Due Diligence Directive (CSDDD) was entered into the Official Journal of the EU. The CSDDD will enter force on 25 July 2024. This marks the final key step in the...more

Latham & Watkins LLP

EU Adopts Corporate Sustainability Due Diligence Directive

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The CSDDD is set to impose mandatory human rights and environmental due diligence obligations for in-scope companies. On 5 July 2024, the Corporate Sustainability Due Diligence Directive (CSDDD) was published in the...more

Cadwalader, Wickersham & Taft LLP

Cadwalader Climate - May 2024

In this week’s edition, we take a detailed look at the Financial Conduct Authority’s guidance on the anti-greenwashing rule, which requires in-scope firms to ensure that their sustainability claims are consistent, fair, clear...more

Jenner & Block

Client Alert: Corporate Sustainability Due Diligence Directive: Five Key Questions Answered

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On April 24, 2024, the European Parliament approved the Corporate Sustainability Due Diligence Directive (CS3D). The directive, which must be formally endorsed by the Council of the European Union (EU) before officially...more

Latham & Watkins LLP

European Court of Human Rights Delivers Three Landmark Rulings on Climate Change

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For the first time, the Court has confirmed that the adverse impacts of climate change fall within the ambit of human rights protection under the European Convention of Human Rights, obliging States to implement effective...more

Cadwalader, Wickersham & Taft LLP

Cadwalader Climate - March 2024

EU Value Chain Due Diligence Directive Not Endorsed - Following four years of attempting to progress and approve the Corporate Sustainability Due Diligence Directive (CSDDD), the European Council failed to give the...more

J.S. Held

Crosscurrents—European Union Fails to Pass Corporate Sustainability Due Diligence Directive & SEC Bails on Scope 3 Requirements

J.S. Held on

Introduction - With the adoption by 196 parties of the Paris Agreement in December 2015, legally binding international climate change arrived. The Paris Agreement requires increasingly aggressive five-year cycles climate...more

K&L Gates LLP

Climate-Related Financial Disclosures: What are They and What do They Mean?

K&L Gates LLP on

Overview - Background - The Australian Government recently released an exposure draft of the legislation to implement mandatory climate-related financial disclosures (Draft Legislation). This follows the release of draft...more

Mayer Brown

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

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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

Society of Corporate Compliance and Ethics...

The EU Corporate Sustainability Due Diligence Directive

On February 22, 2022 the European Commission adopted a proposal for a directive on corporate sustainability due diligence. In this podcast, George Porter, Knowledge and Training Manager at Ground Truth Intelligence reports...more

Society of Corporate Compliance and Ethics...

[Virtual Event] ESG and Compliance Conference - November 30th, 8:30 am - 4:30 pm CT

Environment, Social, and Governance (ESG) is a top priority for organizations of all types and sizes, and it the compliance team is a key factor in the ESG equation. Much like regulatory risks, managing ESG goals and metrics...more

Latham & Watkins LLP

OECD Updates Corporate Due Diligence Guidelines

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The Guidelines build on current social, environmental, and technological issues facing businesses following the last update in 2011. The Organisation for Economic Co-operation and Development (OECD) released updated...more

Holland & Knight LLP

Push-Pull: Discourse in the ESG Rulemaking Landscape

Holland & Knight LLP on

Recent remarks from two SEC Commissioners illustrate the broader divide about environmental, social and governance (ESG)-related disclosures and the resulting compliance costs public companies and regulated entities could...more

Society of Corporate Compliance and Ethics...

[Virtual Event] ESG and Compliance Conference - December 1st, 8:25 am - 3:00 pm CST

Discover how to set and accomplish your ESG goals - Environment, Social, and Governance (ESG) is no longer an isolated function within a company, nor is it an issue only for publicly traded companies. It’s front and center...more

Mitratech Holdings, Inc

The Impact of ESG in Corporate Culture, Investment and Global Regulations

ESG is the future. Environmental, social and governance (ESG) risks are a pattern happening in all industries across the globe. In light of the increasing economic, social, political and climatic uncertainty the world...more

Latham & Watkins LLP

ESG Toolkit Expands for European PE

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Green shoots emerge as PE firms consider new ways to incorporate ESG into dealmaking. Market sentiment and the increasing importance of environmental, social, and governance (ESG) to firms’ competitiveness across the...more

Foley Hoag LLP - Environmental Law

Congress A Step Closer to Making Corporate ESG Disclosure Mandatory

On June 16, 2021, the U.S. House of Representatives passed legislation that would impose new ESG due diligence and disclosure requirements on publicly traded companies. H.R. 1187 – the ESG Disclosure Simplification Act of...more

BCLP

Addressing Climate Change in Due Diligence for Corporate Transactions

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The gravity of the problem of climate change is rapidly coming into focus. On November 23, 2018 thirteen federal agencies under the leadership of the National Oceanic and Atmospheric Administration, including among others the...more

Foley Hoag LLP - Global Business and Human...

Five on Friday – Five Recent Developments that We’ve Been Watching Closely - July 2018

It’s Friday and time for another overview of developments in the field of business and human rights that we’ve been monitoring. This week’s post includes: developments with respect to the proposed Australian Modern Slavery...more

Foley Hoag LLP - Global Business and Human...

Five on Friday – Five Recent Developments that We’ve Been Watching Closely - January 2018

It’s Friday and time for another overview of developments in the field of business and human rights that we’ve been monitoring. This week’s post includes: a lawsuit by the City of New York seeking compensation for the...more

BCLP

The Changing Climate is Changing the Way Financial Institutions Assess Risks and Opportunities

BCLP on

The financial sector is beginning to face up to the reality of climate change. Increasingly, banks and other financial institutions are managing the immense pool of capital they control with an eye towards the risks posed –...more

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