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Sustainability Due Diligence

A&O Shearman

ECON adopts opinion on Omnibus I sustainability package

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The European Parliament’s Committee on Economic and Monetary Affairs (ECON) has adopted its opinion on the Omnibus I package that proposes targeted amendments to key directives on corporate sustainability reporting and due...more

Latham & Watkins LLP

South Korea Reintroduces Human Rights and Due Diligence Act

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The reintroduction of South Korea’s due diligence law potentially marks a significant advancement for human rights and ESG initiatives in the region....more

Hogan Lovells

ESG Focus: UK/EU/International ESG regulation monthly round-up – July 2025

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Though it has been a little quieter this month, there are still ongoing developments in relation to the EU omnibus simplification package, including the anticipated “quick fix” for companies currently reporting under the...more

Hogan Lovells

International Court of Justice Advisory Opinion on the Obligations of States in respect of Climate Change: what it may mean for...

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In a landmark advisory opinion dated 23 July 2025, the International Court of Justice (“ICJ”) has unanimously found that States are legally bound to protect the environment from greenhouse gas emissions (“Opinion”). We...more

Ropes & Gray LLP

Seeing the Forest for the Trees: Further Changes to the EU Deforestation Regulation are Likely

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The EU Deforestation Regulation (EUDR) covers cattle, cocoa, coffee, oil palm, rubber, soy(a) and wood, as well as many derived products. The Regulation is currently scheduled to apply to operators and traders beginning at...more

Hogan Lovells

The path to circularity - Navigating through the EU’s sustainable product regulations on batteries, deforestation, ecodesign,...

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The European Commission's new efforts to boost the EU's competitiveness through the Clean Industrial Deal and sweeping regulatory simplification have garnered significant attention. At the same time, circularity remains a...more

Ropes & Gray LLP

The Shape of EU CSRD and CSDDD to Come? A Look at the Omnibus Negotiating Mandate Approved by the Council

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After much back and forth, the European Council has approved its negotiating position on proposed changes to the EU’s Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive...more

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

Beveridge & Diamond PC

Canada Issues Guidelines on Civil Greenwashing Claims One Year After Amendments to the Competition Act

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Nearly one year after Canada amended the Competition Act to establish standards for assessing environmental claims (see B&D’s Client Alert), Competition Bureau Canada published final guidelines that outline its general...more

Hogan Lovells

EU Omnibus update – draft report published by Jörgen Warborn MEP and EFRAG simplified ESRS exposure drafts

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With negotiations continuing at both European Parliament and Council of the European Council level, final agreement on the omnibus proposals for sustainability reporting and due diligence still seems far away. But...more

Latham & Watkins LLP

European Commission Unveils Two Proposals Impacting the EU Batteries Regulation

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The proposals are part of the broader “omnibus” initiative and would postpone due diligence obligations and introduce a “small mid-cap” category for in-scope companies....more

Jones Day

Amending the CSRD and CS3D: EU's New Proposed Changes Would Fix Legal Loopholes

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The EU ESG rules are undergoing extensive revision as part of the EU's “Omnibus” process that began with the European Commission's release in February 2025 of a set of amendments and has already resulted so far in a two-year...more

A&O Shearman

Latest developments on the EU Sustainability Omnibus

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The EU’s sustainability reporting and due diligence landscape is in flux following the European Commission’s adoption of its highly anticipated Sustainability Omnibus package in late February 2025. In recent bulletins, we...more

Hogan Lovells

France’s rapid alignment with the EU omnibus “Stop-the-clock” directive

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In response to growing concerns over regulatory complexity and business competitiveness, the EU adopted the “Stop-the-Clock” directive in April 2025, delaying key sustainability reporting and due diligence obligations under...more

Jones Day

Sustainability Due Diligence Requirements In The EU Batteries Regulation

Jones Day on

European Regulation 2023/1542, concerning batteries and waste batteries (the “EUBR”), is a dark horse. While it includes a number of restrictions associated with hazardous materials embedded in batteries, and...more

Jones Day

German Regulator Highlights Antitrust Risks Associated With The Use Of Industry Initiatives For Supply Chain Due Diligence

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The EU's Corporate Sustainability Due Diligence Directive (CS3D) stresses that industry initiatives (next to multi-stakeholder initiatives) can constitute helpful tools for allowing covered companies to fulfill their...more

WilmerHale

The New German Government’s Agenda on Compliance

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On May 5, 2025, the Christian Democratic Union of Germany (CDU) and the Christian Social Union (CSU) entered into a coalition agreement (Coalition Agreement) with the Social Democratic Party of Germany (SPD) (together with...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

Jones Day

EU Deforestation Regulation: New Guidance Document, new FAQs and a proposal for a Delegated Act

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On April 15, 2025, the EU Commission published a new Guidance Document, new frequently asked questions (FAQs), and a proposal for a new Delegated Act designed to simplify the compliance with the EU Deforestation Regulation...more

Latham & Watkins LLP

European Commission Announces Simplifications to the Implementation of the EU Deforestation Regulation

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The updated guidance includes simplification measures allowing due diligence statements’ reuse, annual submission, and management by authorised representatives on behalf of companies....more

Latham & Watkins LLP

Stop the Clock Directive Grants Delays in Corporate Sustainability Reporting and Due Diligence

Latham & Watkins LLP on

The European Council has approved the Directive, which offers a temporary relief to companies facing requirements under the CSRD and CSDDD....more

A&O Shearman

Omnibus proposals: Council of the EU agrees position on 'stop-the-clock' mechanism

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The Council of the EU has announced that it has agreed its position on the "stop-the-clock" mechanism to postpone the dates of application of certain corporate sustainability reporting and due diligence requirements, as well...more

Jones Day

Tensions Rise Between EU and U.S. Law

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As currently drafted, the PROTECT USA Act, introduced on March 12, 2025, may have the unintended impact of creating a significant tension between compliance with U.S. and EU laws by U.S. and non-U.S. companies....more

Jones Day

European Council and European Parliament jump on the Omnibus

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In its meeting of March 20, 2025, the European Council expressed its support of the so-called Omnibus Package proposed by the European Commission on February 26, 2025. The Omnibus Package includes significant changes to EU...more

A&O Shearman

CS3D - Ten questions on the Omnibus

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The European Commission’s Omnibus package, published on February 26, 2025 (the Omnibus Package or the Package), proposes to simplify the EU’s sustainability laws. At the same time, it has generated significant uncertainty for...more

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