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Corporate Social Responsibility › Due Diligence › Corporate Governance

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

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

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?

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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

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

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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

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

Society of Corporate Compliance and Ethics...

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

Society of Corporate Compliance and Ethics... on

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

Society of Corporate Compliance and Ethics... on

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

Ius Laboris

EU publishes supply chain due diligence directive

Ius Laboris on

The EU’s Corporate Sustainability Due Diligence Directive (often referred to as ‘CS3D’) was published in the Official Journal on 5 July 2024, after a long negotiation process....more

Torres Trade Law, PLLC

Forced Labor Due Diligence and Annual Reporting Requirements: Is Your Company in Compliance in Your Jurisdiction?

Torres Trade Law, PLLC on

The use of forced labor, child labor, or modern slavery practices (collectively “forced labor”) in supply chains is not a new problem in the international trade world; however, many companies remain unaware of forced labor...more

Paul Hastings LLP

Is the CSDDD Really Setting a Level Playing Field for Human Rights Due Diligence?

Paul Hastings LLP on

With calm being restored after the frenzied effort in the EU to pass the Corporate Sustainability Due Diligence Directive (CSDDD), it may be time to evaluate the extent to which the law as adopted has met its original...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

White & Case LLP

Time to get to know your supply chain: EU adopts Corporate Sustainability Due Diligence Directive

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After a two-and-half-year legislative journey, the EU's Corporate Sustainability Due Diligence Directive ("CSDDD"), has been formally adopted, and was published in the EU Official Journal on 5 July 2024.1 It will come into...more

Cadwalader, Wickersham & Taft LLP

Cadwalader Climate - May 2024

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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

Society of Corporate Compliance and Ethics...

[Virtual Event] ESG and Compliance Conference - June 18th, 8:00 am - 5:00 pm CT

Society of Corporate Compliance and Ethics... on

Achieve your ESG goals in 2024 - 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...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

WilmerHale

Corporate Sustainability Due Diligence Directive: Final Sprint to the Finish Line

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The EU legislature has finally reached an agreement on the text of the Corporate Sustainability Due Diligence Directive (CS3D) (see here our previous client alert). The CS3D profoundly affects the ways companies active in...more

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