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Corporate Social Responsibility › Disclosure Requirements › European Union

Corporate Social Responsibility refers to a business model that incorporates self-regulation mechanisms and aims to ensure better corporate compliance with ethical standards and international norms. Some... more +
Corporate Social Responsibility refers to a business model that incorporates self-regulation mechanisms and aims to ensure better corporate compliance with ethical standards and international norms. Some businesses approach the concept of corporate social responsibility more generally and define it as efforts to limit businesses' negative environmental and social impacts.  less -
Katten Muchin Rosenman LLP

ESG Guidepost | Issue 17

Katten Muchin Rosenman LLP on

Katten ESG Guidepost is a monthly publication highlighting the latest news, legal and regulatory developments involving environmental, social and governance matters....more

J.S. Held

Crosscurrents: Harmonizing Global Sustainability Reporting & IFRS and ESRS Interoperability Guide

J.S. Held on

Introduction: Advancing Global Sustainability Reporting Standards - To improve the alignment of sustainability reporting standards globally, the International Financial Reporting Standards Foundation (IFRS) and European...more

American Conference Institute (ACI)

The Road to Net Zero: Core Principles to Prevent Greenwashing

American Conference Institute (ACI) on

“Net zero” is a topic as hot as the climate these days. With so much regulatory attention being placed on it, companies that do not communicate their net zero efforts appropriately or, worse, intentionally make false and...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

Eversheds Sutherland (US) LLP

Global ESG Insights - May 2024

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Welcome to the latest edition of our monthly ESG Insights providing you with a summary of the key developments from around the world. Global - IFRS Foundation releases jurisdictional adoption guide for ISSB Standards- On...more

Katten Muchin Rosenman LLP

ESG Guidepost | Issue 15

Katten Muchin Rosenman LLP on

Katten ESG Guidepost is a monthly publication highlighting the latest news, legal and regulatory developments involving environmental, social and governance matters....more

Wilson Sonsini Goodrich & Rosati

SEC, California, and CSRD Climate Disclosure Requirements Comparison Tool

Wilson Sonsini Goodrich & Rosati on

Following an order by the U.S. Securities and Exchange Commission (SEC) implementing a stay of its final climate disclosure rules pending review of legal challenges to such rules in the U.S. Court of Appeals for the Eighth...more

Eversheds Sutherland (US) LLP

Global ESG Insights - March 2024

Eversheds Sutherland (US) LLP on

Welcome to the latest edition of our monthly ESG Insights providing you with a summary of the key developments from around the world....more

Paul Hastings LLP

PH ESG Comparative Analysis of the SEC Climate Rule and EU CSRD & ESRS

Paul Hastings LLP on

Please see chart below for more information....more

A&O Shearman

Will sustainability reporting and disclosure requirements improve ESG and financial performance?

A&O Shearman on

Sustainability reporting and disclosure can bring many benefits, including greater transparency and increased accountability. But unless coupled with, and closely tied to, the implementation of a clear business strategy for...more

A&O Shearman

Taxonomies – why the world needs harmonisation but not uniformity

A&O Shearman on

Taxonomies will play a critical role in channelling investment towards sustainable activities. But while alignment between frameworks is critical , a one-size-fits-all approach can never be effective....more

White & Case LLP

ESG in APAC: 3 Trends to Watch in 2024

White & Case LLP on

Faced with increased scrutiny by consumers, regulators, shareholders and boards, Environmental, Social and Governance (ESG) considerations have been at the forefront for multinational companies globally. Multinational...more

A&O Shearman

UK FCA’s new package of sustainability disclosure requirements, labelling rules and anti-greenwashing rule

A&O Shearman on

The Financial Conduct Authority’s (FCA) new package of sustainability disclosure requirements (SDR) and investment labelling rules is a key pillar of the UK government’s efforts to introduce an economy-wide SDR regime. All...more

Skadden, Arps, Slate, Meagher & Flom LLP

2024 Insights: ESG

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The Supreme Court’s Affirmative Action Opinion Continues To Spawn Challenges to DEI Programs - Businesses can expect continued challenges to DEI programs, as emboldened opponents to these programs seek to expand the reach...more

Skadden, Arps, Slate, Meagher & Flom LLP

Non-EU Companies Face Challenges Preparing for Europe’s Corporate Sustainability Reporting Directive

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Key Points - - Detailed rules governing some of the upcoming requirements for sustainability disclosures will help companies prepare to comply, but many requirements have still not been specified. - The rules for...more

Skadden, Arps, Slate, Meagher & Flom LLP

Q&A: The EU Corporate Sustainability Reporting Directive – To Whom Does It Apply and What Should EU and Non-EU Companies Consider?

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As part of its commitment to strengthen sustainability disclosure in its 2018 Sustainable Finance Action Plan, the European Commission (EC), together with the European Financial Reporting Advisory Group (EFRAG), has conducted...more

Ius Laboris

Recent developments in ESG and pensions

Ius Laboris on

The main provisions of the EU's Sustainable Finance Disclosure Regulation have been in force since 2021, but compliance remains a challenge for many market participants. Here is an update on the state of play....more

Mayer Brown Free Writings + Perspectives

The EU Corporate Sustainability Reporting Directive is upon us – what non-EU companies should know and do

Mayer Brown Free Writings + Perspectives on

The EU Corporate Sustainability Reporting Directive (“CSRD”) entered into force on 5 January 2023 and the associated European Sustainability Reporting Standards (“ESRS”) were adopted by the European Commission on 31 July...more

Ius Laboris

New sustainability reporting in the EU

Ius Laboris on

With the passage of the European Corporate Sustainability Reporting Directive (‘CSRD’) in December 2022, the European Commission has taken a major step in mandating Environmental, Social and Governance (‘ESG') reporting....more

Latham & Watkins LLP

EU Corporate Sustainability Reporting Directive Redefines ESG Reporting

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The European Union’s Corporate Sustainability Reporting Directive (CSRD), which entered into force in January 2023, marks a new era for ESG reporting across Europe (and globally). CSRD is the latest in a wave of new rules...more

A&O Shearman

Decarbonisation disputes: the evolving frontier of climate-related risk

A&O Shearman on

The Net Zero transition will not be smooth. The scale of the investment required and the appetite and ability of countries to implement new policy – both now and in the years to come – will cause unprecedented disruption and...more

NAVEX

Staying Ahead of ESG Disclosures – What to Expect and How to Prepare

NAVEX on

When my private equity peers ask me how to handle ESG disclosures, my answer is typically, “don’t let the tail wag the dog.” What I mean, is it’s better to proactively report on what you know to be the most material and...more

Wilson Sonsini Goodrich & Rosati

EU's ESG Push Goes Global: Significant Expansion of Corporate Sustainability Reporting for Companies Active in the EU

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The Corporate Sustainability Reporting Directive (CSRD) entered into force on January 5, 2023. The CSRD significantly broadens the existing EU regime for non-financial disclosure requirements currently governed by...more

J.S. Held

Crosscurrents: Corporate Sustainability Reporting Directive (CSRD) & ESG Reporting in Europe

J.S. Held on

In mid-November 2022, the European Parliament adopted the Corporate Sustainability Reporting Directive (CSRD), a major expansion of the 2014 Non-Financial Reporting Directive (NFRD). The new rules will quadruple the number of...more

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