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France Aligns With Brussels to Postpone CSRD Timeline

France, the first country to transpose the Corporate Sustainability Reporting Directive (the Directive or CSRD) through Order No. 2023-1142 of ­6 December 2023, Order No. 2023-1142 of 6 December 2023, concerning the...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

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