News & Analysis as of

Germany Reporting Requirements Environmental Social & Governance (ESG)

A&O Shearman

Regulatory monitoring - January 2025

A&O Shearman on

1. Bank regulation - 1.1 PRUDENTIAL REGULATION - a) General - (i) Germany - BaFin: Report on risks in focus 2025 (Report über Risiken im Fokus 2025) Status: Final - BaFin has published its annual report on the risks it...more

Morrison & Foerster LLP

Current developments in ESG obligations in the EU: Omnibus Regulation and EU Deforestation Regulation

In the EU, the new year brings on the one hand hope for relief regarding ESG reporting and disclosure obligations (I. below). On the other hand, the EU Deforestation Regulation (EUDR) will create new burdens for many...more

White & Case LLP

Navigating the New Era of Greenwashing Regulations in the Fashion Industry

White & Case LLP on

In recent years, sustainability and ESG compliance have become pivotal factors in consumer purchasing decisions. The luxury fashion industry, as a significant contributor to CO2 emissions, faces increasing scrutiny in this...more

Latham & Watkins LLP

German Federal Government Adopts Draft CSRD Implementation Act

Latham & Watkins LLP on

The draft represents the next step in transposing the CSRD into national law. On 24 July 2024, the German Federal Government adopted the governmental draft of the Act implementing the EU Directive on Sustainability...more

Skadden, Arps, Slate, Meagher & Flom LLP

Seven Myths About the US Law Banning Imports Made With Forced Labor | Insights

Key Points - - In light of the vigorous enforcement of the Uyghur Forced Labor Prevention Act, boards in their oversight role should ensure that their companies conduct heightened diligence on their supply chains, including...more

Morgan Lewis

German Braunschweig Higher Regional Court Rules on Statutory ESG Reporting Obligations for Stock Corporation Management Boards

Morgan Lewis on

In a decision dated May 8, 2023 (case reference: 2 W 25/23), the Braunschweig Higher Regional Court (OLG) addressed the question of whether specific ESG reporting obligations can be provided for in the articles of association...more

Hogan Lovells

Ticking the box? Guidelines concerning reporting under the German Supply Chain Due Diligence Act

Hogan Lovells on

On 14 October 2022, the Federal Ministry for Economic Affairs and Export Control (Bundesamt für Wirtschaft und Ausfuhrkontrolle; “BAFA”), has published its long-awaited questionnaire concerning the fulfilment of the reporting...more

King & Spalding

Nachhaltige Finanzierungen (Sustainable Finance) in der Kreditwirtschaft

King & Spalding on

Das Thema nachhaltige Finanzierung (Sustainable Finance) nimmt weiter an Fahrt auf und steht Anfang 2021 erneut im Fokus: diesseits des Atlantiks ist zum 10. März 2021 die EU-Offenlegungsverordnung in Kraft getreten, nach der...more

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