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
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
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
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
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