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Member State Corporate Governance

Ropes & Gray LLP

A CSRD Transposition Update – Three Additional Countries Adopt the “Stop the clock” delay

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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

Jones Day

European Commission Proposes To Postpone The Due Diligence Obligations For Batteries

Jones Day on

On May 21, 2025, the European Commission filed a proposal to postpone the implementation of the due diligence obligations in Regulation 2023/1542, concerning batteries and waste batteries (the “EUBR”). The proposal would push...more

Latham & Watkins LLP

France Aligns With Brussels to Postpone CSRD Timeline

Latham & Watkins LLP on

France, the first country to transpose the Corporate Sustainability Reporting Directive (the Directive or CSRD) through Order No. 2023-1142 of ­6 December 2023, Order No. 2023-1142 of 6 December 2023, concerning the...more

International Lawyers Network

Establishing a Business Entity in Romania (Updated)

1. Types of Business Entities - When entering the Romanian market, foreign investors have the option of incorporating a new legal entity with a Romanian legal personality, or setting up a unit of a foreign mother...more

Foley Hoag LLP - White Collar Law &...

2024 in Review: Key Anticorruption Developments in the EU and France, with insights for 2025

This is the second in our 2025 Year in Preview series examining important trends in white collar law and investigations in the coming year. We will be posting further installments in the series throughout the next several...more

International Lawyers Network

Establishing a Business Entity in the Czech Republic (Updated)

1. Types of business entities - Investors may choose from the following forms of corporate structure: - Limited liability company - Joint-stock company - Limited liability partnership - General partnership -...more

Skadden, Arps, Slate, Meagher & Flom LLP

ESG: A Review of 2024 and Key Trends To Look for in 2025

In this article, we reflect on key trends in ESG over the second half of 2024 and look ahead at trends that may emerge in 2025. We analyze developments in the latter half of 2024, which were similar to those highlighted 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

McDermott Will & Emery

The EU Corporate Sustainability Reporting Directive: What Non-EU Multinational Companies Need to Know

McDermott Will & Emery on

Although political sentiment against mandatory sustainability reporting by business entities has grown in Europe (similar to the anti-ESG backlash in the United States), the European Commission (EC) has not backed down. On...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Reporting Requirements Under the European Sustainability Reporting Standards

Organisations are facing a new era of nonfinancial reporting with the European Union’s Corporate Sustainability Reporting Directive (CSRD), now in effect. CSRD reporting is standardised through the European Sustainability...more

A&O Shearman

Gender diversity on corporate boards - 2024

A&O Shearman on

What to expect from the new EU Women on Boards Directive, including the practical changes for your management structure and the impact on the national legislation of each Member State. Women continue to be significantly...more

Latham & Watkins LLP

European Commission Opens Infringement Procedures Regarding Sustainability Reporting Rules

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The EU Corporate Sustainability Reporting Directive (CSRD, or the Directive) took effect beginning 2024 and requires mandatory sustainability reporting by a first set of companies in 2025. Under the terms of the CSRD, the...more

NAVEX

Understanding the NIS2 Directive: What it Means for Cybersecurity in the EU

NAVEX on

You might have yet to hear of the NIS2 Directive, but you should be aware of it if you’re in any sector that relies on digital infrastructure. Whether you’re a business owner, IT professional, or curious about how the EU...more

Hogan Lovells

European Commission calls on 17 Member States to fully transpose Corporate Sustainability Reporting Directive (CSRD)

Hogan Lovells on

The European Commission has opened infringement procedures against 17 Member States that have failed to fully transpose the Corporate Sustainability Reporting Directive (CSRD) by the 6 July 2024 deadline.  Formal letters are...more

K&L Gates LLP

Lawn and Order: Major Steps Against Greenwashing in Europe

K&L Gates LLP on

A new and powerful wave of “greenwashing” bans will sweep the European Union (EU) shortly. The EU’s Green Claims Directive and Greenwashing Directive (together, the Green Directives) are key legislative tools being introduced...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

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

Latham & Watkins LLP on

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

Latham & Watkins LLP on

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

EU establishes harmonized enforcement and penalties for sanctions violations

White & Case LLP on

The EU has adopted a new directive which establishes EU-wide rules for defining criminal offences and penalties related to the violation of EU sanctions. A stricter regulatory environment and closer scrutiny is expected as...more

McDermott Will & Emery

Geplante Digitalisierung Des Gesellschaftsrechts: Die Eu-gesellschaftsbescheinigung

McDermott Will & Emery on

Im grenzüberschreitenden Rechtsverkehr stoßen Akteure oft auf das Problem, dass nationale Handelsregisterdaten schwer vergleichbar sind. Das Fehlen verlässlicher Registerinformationen in einigen Mitgliedstaaten führt zudem zu...more

Littler

EU Parliament Votes in Favor of the European Supply Chain Due Diligence Directive (CSDDD)

Littler on

On Wednesday, April 24, 2024, the EU member states in the EU Parliament voted in favor of the European Supply Chain Directive (Corporate Sustainability Due Diligence Directive – CSDDD). This is one of the final steps in a...more

Latham & Watkins LLP

EU Parliament Approves Supply Chain Sustainability Rules

Latham & Watkins LLP on

On 24 March 2024, the European Parliament approved the Corporate Sustainability Due Diligence Directive (CSDDD) with a vote of 374 in favour (compared with 235 votes against and 19 abstentions)....more

Morgan Lewis

Corporate Sustainability Due Diligence: CS3D Adopted Against All Odds

Morgan Lewis on

The European Union’s controversial and intensely debated Corporate Sustainability Due Diligence Directive (commonly referred to as the CS3D) received final approval by the EU Parliament on April 24, putting an end to the...more

International Lawyers Network

Establishing a Business Entity in Romania (Updated)

1. Types of Business Entities - When entering the Romanian market, foreign investors have the option of incorporating a new legal entity with a Romanian legal personality, or setting up a unit of a foreign mother company,...more

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