This publication examines the latest developments in ESG compliance, focusing on the current state, global trends, and the outlook for 2026. It discusses the recent slowdown in new EU ESG regulations, such as the revision and...more
2/5/2026
/ Compliance Management Systems ,
Corporate Sustainability Reporting Directive (CSRD) ,
Due Diligence ,
Enforcement Actions ,
Environmental Policies ,
Environmental Social & Governance (ESG) ,
EU ,
EU Directive ,
Popular ,
Regulatory Reform ,
Regulatory Requirements ,
Reporting Requirements ,
Risk Management ,
Supply Chain ,
Sustainability
The EU is edging closer and closer to final agreement in relation to the omnibus simplification package on corporate sustainability reporting and due diligence. In the last couple of days the Member States' Ambassadors have...more
12/16/2025
/ Corporate Social Responsibility ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
Due Diligence ,
Environmental Social & Governance (ESG) ,
EU ,
New Legislation ,
Regulatory Reform ,
Regulatory Requirements ,
Reporting Requirements ,
Supply Chain ,
Sustainability ,
Sustainable Business Practices
At the end of November, trilogue negotiations opened. Now just a couple of weeks later the Council's presidency and the European Parliament negotiators have reached a provisional agreement on the omnibus simplification...more
12/10/2025
/ Corporate Social Responsibility ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
Due Diligence ,
Environmental Social & Governance (ESG) ,
EU ,
European Parliament ,
New Legislation ,
Regulatory Reform ,
Reporting Requirements ,
Supply Chain ,
Sustainability
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
11/26/2025
/ Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
Due Diligence ,
Environmental Social & Governance (ESG) ,
EU ,
Green Deal ,
Proposed Legislation ,
Regulatory Reform ,
Reporting Requirements ,
Supply Chain ,
Sustainability
In response to growing concerns over regulatory complexity and business competitiveness, the EU adopted the “Stop-the-Clock” directive in April 2025, delaying key sustainability reporting and due diligence obligations under...more
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
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
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
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
The EU is stepping up its fight against greenwashing and empowers consumers for the green transition with a new Directive on empowering consumers for the green transition through better protection against unfair practices and...more
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
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
EU is about to take a stance with respect to greenwashing with a new Directive on empowering consumers for the green transition through better protection against unfair practices and better information. This new Directive...more
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
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
On 28 February 2023, the Paris Civil Court handed down in summary proceedings the first decision ever relating to the application of the French Duty of Vigilance Law. In short, the court held that the application for an...more
In this alert, we provide a round-up of the latest developments in ESG for UK corporates. In this month’s ESG Market Alert, we cover: Forestry investments – a top priority for UK pension schemes; The French Duty of...more
On 14 September 2022, the European Commission released a proposal for a Regulation prohibiting products made with forced labour on the EU market. The European Commission has taken a comprehensive approach, with the ban...more
9/20/2022
/ China ,
Corporate Social Responsibility ,
Due Diligence ,
EU ,
European Commission ,
Exports ,
Forced Labor ,
Human Rights ,
Imports ,
Supply Chain ,
Uyghur Forced Labor Prevention Act (UFLPA)
For more than twenty years, the European Union (EU) witnessed the development of collective redress mechanisms to address mass claims situations. To ensure the proper implementation of these mechanisms in the Member States,...more
The European Commission released on 23 February 2022 the much-awaited proposal for a Directive of the European Parliament and of the Council on Corporate Sustainability Due Diligence (the "Proposed Directive"). This text lays...more
On December 2021, the French Supreme Court acknowledged the jurisdiction of the Nanterre Civil Court in a duty of vigilance matter. On 15 Background The Duty of Vigilance for parent companies was introduced into the French...more
The French Senate recently amended the bill for building confidence in the justice system, to provide for the jurisdiction of the Paris Commercial Court with respect to matters related to the duty of vigilance. The amendment...more
On 20 July 2021, the French Parliament adopted the Climate and Resilience Bill which was the occasion for some debates about potential amendments to the Duty of Vigilance Law, in particular as regards the scope and sanctions...more
Four years after the enactment of the Duty of Vigilance Law, the French National Assembly adopted in first reading on 4 May 2021 the Climate and Resilience bill which clarifies in its Article 71 ter the question of which...more
Recent years have seen a general move towards increased accountability and responsibility obligations imposed on businesses to respect human rights and prevent adverse impacts throughout the value chain. Nearly ten years...more