News & Analysis as of

Supply Chain Corporate Governance Climate Change

Skadden, Arps, Slate, Meagher & Flom LLP

ESG in 2025: A Midyear Review

In this article, we reflect on key trends in ESG over the first half of 2025 and look ahead at what to watch in the second half of 2025. We analyse developments, including the following major themes: - EU Omnibus Proposals...more

Latham & Watkins LLP

New German Government Takes Office: Key Developments in ESG and Supply Chain Laws

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Following the German federal election in February 2025, the new coalition consisting of CDU/CSU and SPD (the Coalition) has reached a coalition agreement, unveiled on April 9, 2025....more

Jones Day

SBTi Releases Draft Revision of Corporate Net-Zero Standard

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The Science Based Targets initiative (SBTi) has released a 132-page draft revision of the Corporate Net-Zero Standard (Version 2.0). Key proposed changes include...more

K&L Gates LLP

February 2025 ESG Policy Update—Australia

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Australian Update - ASIC's Key Issues Outlook for 2025 - On 24 January 2025, the Australian Securities and Investments Commission (ASIC) released its key issues outlook for 2025 which provides insights for Australian...more

K&L Gates LLP

Green, But Lean: EU Eases Sustainability Rules Without Ditching Climate Goals

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On 26 February 2025, the European Commission published the Omnibus Simplification Package, a set of proposals designed to streamline key EU sustainability regulations, eliminate redundancies, and reduce administrative burden...more

White & Case LLP

EU Omnibus Package: 10 things you should know about the proposed changes to key sustainability legislation

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The European Commission published an "Omnibus" package of proposed changes on 26 February, marking the start of a process that could result in significant changes to key EU laws on sustainability reporting, diligence and...more

Latham & Watkins LLP

ESG and Sustainability Insights: 10 Things That Should Be Top of Mind in 2025

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Through the course of 2024, the development of the ESG and sustainability landscape was dynamic. We anticipate that this dynamism will intensify in 2025, given the implementation and potential amendment of ESG-related...more

Mandelbaum Barrett PC

Sustainable Business Practices: Legal Considerations and Opportunities

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Many consumers consider a company’s environmental impact before making a purchase, driving the need for sustainable business practices. Embracing sustainability not only meets consumer demand but also presents various legal...more

DLA Piper

Horizon - ESG Regulatory News and Trends - December 2024

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Welcome to Horizon, DLA Piper’s monthly bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....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

DLA Piper

Horizon - ESG Regulatory News and Trends - September 2024

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Welcome to Horizon, DLA Piper’s regular bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....more

DLA Piper

Horizon - ESG Regulatory News and Trends

DLA Piper on

Welcome to Horizon, DLA Piper’s regular bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....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

Morrison & Foerster LLP

What you should know about the CS3D and Forced Labor Regulation and Their Impact on Your Business Activities

On May 24, 2024, the CS3D was finally formally adopted by the Council, which marks the final step of a long and winding legislative process. This legislative process had begun in February 2022 with the Commission’s proposal....more

Latham & Watkins LLP

EFRAG Publishes First Implementation Guidance Documents for CSRD Reporting

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This guidance aims to support the preparation and analysis of reports using the European Sustainability Reporting Standards. On 31 May 2024, EFRAG published the first three Implementation Guidance (IG) documents relating...more

K&L Gates LLP

April 2024 ESG Policy Update—Australia

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Australian Update - Australian Competition and Consumer Commission Enforcement Priorities for 2024-2025 - The Australian Competition and Consumer Commission (ACCC) has announced its enforcement and compliance priorities for...more

KPMG Board Leadership Center (BLC)

Climate in context: Geopolitics, business, and the board

In this collaboration between the KPMG Board Leadership Center (BLC) and Eurasia Group, our aim is to help widen the boardroom aperture on the global climate challenge—where it stands, and what’s at stake—and to help boards...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

K&L Gates LLP

March 2024 ESG Policy Update—Australia

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Australian Update - Australian Securities and Investments Commission Continues Greenwashing Enforcement Efforts - On 28 February 2024, the Australian Securities and Investments Commission (ASIC) reported that an outsourced...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

J.S. Held

2024 J.S. Held Global Risk Report: Environmental, Social & Corporate Governance (ESG)

J.S. Held on

The extraterritorial expansion of ESG laws and policies will reach a significant turning point in 2024. Investors, government regulators, and consumers are demanding greater transparency and disclosure when it comes to a...more

Latham & Watkins LLP

ESG Insights: 10 Things That Should Be Top of Mind 2024

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Amid new regulations, increased enforcement and litigation, and higher stakeholder scrutiny, companies will need to adopt an integrated and nuanced approach to ESG. In some ways, 2023 was a challenging year for ESG. This...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

Eversheds Sutherland (US) LLP

Nurturing growth: New California laws mandate climate-related disclosures

Expansive requirements will apply to large public and private companies doing business in California and indirectly impact businesses in their value chain - On October 7, 2023, California Governor Gavin Newsom signed two...more

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