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European Commission Opens Infringement Procedures Regarding Sustainability Reporting Rules

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

The EU’s Corporate Sustainability Due Diligence Directive - Obligations for Companies

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

French Supreme Court Extends Transfer of Criminal Liability During Merger by Absorption to All Company Types

The criminal liability of the absorbed company is transferred to the absorbing company, regardless of the corporate form of the company involved in the merger by absorption. In a ruling handed down on May 22, 2024, 1 the...more

New Whistleblower Protections in France: Considerations for Companies

Companies operating in France should implement or adapt their reporting mechanisms to comply with the new requirements. On 1 September 2022, new protections for whistleblowers in France entered into force. The protections...more

The Emergence of a European Duty of Vigilance for Large Companies and Its Potential Impact at the National Level

On 23 February 2022, the European Commission adopted its much-anticipated proposal on corporate sustainability due diligence. By setting a standard, the future directive will not only help improve corporate sustainability,...more

How Will the EU Representative Action Directive Affect France’s Class Action Regime?

As the Representative Action Directive enters into force, France will have to adopt a cross-border mechanism and expand the scope of entities qualified to bring consumer class actions. The European Parliament has endorsed...more

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