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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

Ropes & Gray LLP on

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

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

Proskauer - Regulatory & Compliance

Final Approval for Simplification – Council of the European Union Formally Approves to “Stop-the-Clock” on Sustainability...

Proskauer - Regulatory & Compliance on

On 14 April 2025, the Council of the European Union (the “Council”) has given the greenlight for the “Stop-the-clock” proposal, which will postpone the application of sustainability reporting and diligence requirements. This...more

J.S. Held

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

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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

Fenwick & West LLP

ESG Reporting for Private Companies

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As we have noted in our previous report, environmental, social and governance (ESG) issues have garnered significant attention from a variety of stakeholders, resulting in increased reporting by many companies. While much of...more

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