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EU Omnibus: The EU Taxonomy – Why?

In 2018, the European Commission set forth a classification system to determine whether businesses are environmentally sustainable. The EU Taxonomy followed the legalistic style of the French Civil Code and flummoxed...more

CBAM, but Make It Simple: The EU’s CBAM Omnibus Package — in Short

In the first Omnibus packages, introduced on February 26, 2025, the European Commission (EC) has (among other proposals, which we have covered in detail here) proposed changes to streamline the Carbon Border Adjustment...more

Our Top 10 Predicted Business and Human Rights Issues for 2025

Even for the unpredictable world of business and human rights, 2024 was particularly volatile, including for sustainability more generally. The European Union’s (EU) Corporate Sustainability Due Diligence Directive (CSDDD)...more

Five Questions to Evaluate Whether a Business and Human Rights or Broader Sustainability Law is “Good”

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

Pecuniary vs. Nonpecuniary Factors: Understanding the Potential Scope of Anti-ESG Restrictions in U.S. State Laws

Executive Summary and Overview- State anti-ESG lawmakers have enacted legislation aimed at restricting investors from considering ESG factors in their investment strategies and decisions by requiring state financial...more

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