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Opening of the trilogue: What’s at stake for CSRD and CS3D?

On 18 November 2025, the trilogue process started on the “omnibus” proposal, initially presented by the Commission in February. The package aims to simplify aspects of the Green Deal, particularly CSRD and CS3D, with the...more

EU supervision of political advertising – compliance obligations for companies

Regulation (EU) 2024/900 may seem pretty technical but could cause quite a stir in the future. Since its publication in March 2024, the ‘Regulation on the Transparency and Targeting of Political Advertising' has set new...more

2025 Horizons Life Sciences and Health Care

In 2025, Life Sciences and Health Care (LS&HC) companies face rapidly evolving regulatory paradigms that create transactional risks and require daily monitoring. After more than 70 national elections in 2024, the dust hasn’t...more

ESG Investigations in Europe Part II – Handling particularities and challenges

Recent years have seen an ever increasing density of ESG regulation on the national, European and global level. With significant regulations already or about to enter into force, enforcement actions on different levels,...more

ESG Investigations in Europe Part I – Enforcement trends and particularities

Recent years have seen an ever increasing density of ESG regulation on the national, European and global level. With significant regulations already or about to enter into force, enforcement actions on different levels,...more

Proposed U.S. sustainability due diligence blocking statute – Steering the course

The draft bill prohibits U.S. entities deemed integral to national interests from complying with foreign sustainability due diligence regulations. The draft bill particularly targets the EU’s Corporate Sustainability Due...more

EU Omnibus simplification package – corporate sustainability reporting and due diligence. What's next for the CSRD and the CS3D?

For the last few months the European Commission has been working to bring together a proposal to amend the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CS3D), the...more

ESG Compliance Management and Corporate Strategy: What to Expect in 2025

As we enter 2025, ESG compliance is continuing to become a strategically important mandatory regulatory requirement for businesses. Despite some ESG backlashes in the political arena both in the US and the EU, 2025 marks a...more

ESG Market Alert - April 2024

In this month’s round-up of the latest developments in ESG for UK clients, we cover: Belgium: Pioneer protecting the planet; David v Goliath: ClientEarth v Shell and the growing need to consider nature related risks as part...more

European Parliament adopts CS3D: New ESG litigation risks in the supply chain

The EU is implementing new regulations to hold companies liable for human rights and environmental violations within the global supply chain. On 24 April 2024, the European Parliament passed the Corporate Sustainability Due...more

Europäisches Parlament verabschiedet CS3D: Neue ESG-Litigationrisiken in der Lieferkette

Unternehmen haften künftig auch zivilrechtlich nach europäischen Vorgaben für Menschenrechts- und Umweltverletzungen entlang globaler Lieferketten. Am 24. April 2024 hat das Europäische Parlament die Corporate Sustainability...more

BHR update – Outcome of the last plenary session of the European Parliament

The last plenary session of the European Parliament – in its current composition before the next elections in June – took place from 22 to 25 April 2024. The session resulted in major developments, which will significantly...more

Last but not least, the EU Council voted to endorse the CS3D

On 15 March 2024, the European Council eventually voted to endorse the proposal for a Directive of the European Parliament and of the Council on Corporate Sustainability Due Diligence (CS3D), aiming to impose on certain...more

EU Forced Labour Import Ban on the Horizon – Provisional Agreement reached

On 5 March 2024, the EU institutions have reached an agreement on the proposed EU Forced Labour Import Ban, which would further complemented the ESG Compliance landscape in the EU. Under this legislation, products made with...more

Failure of the EU Council to endorse the Corporate Sustainability Due Diligence Directive

While the European Parliament and Council negotiators eventually reached a political agreement on 14 December 2023 on the much-awaited proposal for a Directive of the European Parliament and of the Council on Corporate...more

ESG Compliance and Supply Chain due diligence in the EU and Germany – What to expect in 2024

2023 has seen a rise of a range of ambitious ESG regulations especially in the EU. Due to the ongoing transition from a soft law to a hard law environment cast in national and supranational laws and regulations,...more

Update on the proposed EU Forced Labour Import Ban – UFLPA-Style regulation on the horizon?

On 14 September 2022, the European Commission released a proposal for a Regulation prohibiting products made with forced labour on the EU market, taking a comprehensive approach, with the ban covering all products and without...more

EU Regulation on Deforestation Free Products – more of the same due diligence obligations?

The Regulation on Deforestation Free Products (EU Regulation 2023/1115; "Regulation") is a new mosaic and imposes stringent due diligence obligations to halt deforestation and promote global biodiversity. It prohibits the...more

Human rights due diligence moves apace with the EU Parliament expanded version of the proposed CSDDD

On 1 June 2023, the European Parliament adopted and put forward an amended version of the draft Corporate Sustainability Due Diligence Directive. It goes much further than the version proposed by the European Commission and...more

Ticking the box? Guidelines concerning reporting under the German Supply Chain Due Diligence Act

On 14 October 2022, the Federal Ministry for Economic Affairs and Export Control (Bundesamt für Wirtschaft und Ausfuhrkontrolle; “BAFA”), has published its long-awaited questionnaire concerning the fulfilment of the reporting...more

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