The imminent decision by the European Union to postpone for a year its complex and multi‑faceted sustainability law, the Deforestation Regulation (EUDR), is something of a surprise. The EUDR requires, among other things, due...more
Climate change disclosures have recently become mandatory in Japan, following amendments to the Financial Instruments Exchange Act (FIEA) and the Cabinet Office Order on Disclosure on Corporate Affairs. These require...more
10/25/2024
/ Climate Action Plan ,
Corporate Social Responsibility ,
Disclosure ,
Due Diligence ,
Environmental Social & Governance (ESG) ,
EU ,
Financial Instruments and Exchange Act of Japan (FIEA) ,
IFRS ,
Inflation Reduction Act (IRA) ,
Japan ,
Popular ,
SFDR ,
Small and Medium-Sized Enterprises (SMEs) ,
Sustainability ,
Task Force on Climate-related Financial Disclosures (TCFD) ,
Taxonomy ,
UK
With calm being restored after the frenzied effort in the EU to pass the Corporate Sustainability Due Diligence Directive (CSDDD), it may be time to evaluate the extent to which the law as adopted has met its original...more
With great fanfare, the Corporate Sustainability Due Diligence Directive (CSDDD) will soon become law in the EU. As many have commented – and we have written about repeatedly for four years (see here, here, here and here for...more
After months of discussion – and years of development – on December 14, 2023, the European Council and the Parliament reached a provisional agreement on the Corporate Sustainability Due Diligence Directive (“CSDDD”). The...more