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EU Directive European Commission Environmental Social & Governance (ESG)

Ropes & Gray LLP

ROPES & GRAY CSRD TRANSPOSITION TRACKER

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Reporting obligations under the European Union’s Corporate Sustainability Reporting Directive are created under EU member state national legislation adopted pursuant to the CSRD. We have again updated our tracker to reflect...more

Latham & Watkins LLP

France Aligns With Brussels to Postpone CSRD Timeline

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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

Jones Day

Third Time's a Charm: EU Moves to Approve the Sustainability Due Diligence Directive

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The Council of the European Union ("EU") approved the Corporate Sustainability Due Diligence Directive ("CS3D") on March 15, 2024. The CS3D contains due diligence and governance obligations that will have an extensive impact...more

Ius Laboris

EU takes important step on supply chain due diligence

Ius Laboris on

The European Commission and European Parliament recently reached agreement on the details of a new Corporate Sustainability Due Diligence Directive. The Directive will require large organisations to implement due diligence...more

Cadwalader, Wickersham & Taft LLP

Investor Groups Raise Concerns Over European Sustainability Reporting Standards

On July 31, 2023, the European Commission adopted the long-anticipated European Sustainability Reporting Standards (ESRS) for use by all companies subject to the Corporate Sustainability Reporting Directive (CSRD). The...more

Cadwalader, Wickersham & Taft LLP

EU Commission Adopts Final Sustainability Reporting Rules

On July 31, 2023, the European Commission announced its adoption of the European Sustainability Reporting Standards (ESRS) for companies subject to the Corporate Sustainability Reporting Directive (CSRD). The long-awaited...more

Latham & Watkins LLP

European Parliament Agrees Position on Corporate Sustainability Due Diligence Directive

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Trialogue negotiations have begun following the parliament’s vote. On 1 June 2023, the European Parliament voted to adopt its initial negotiating position on the EU’s proposed Corporate Sustainability Due Diligence...more

Jenner & Block

Business and Human Rights Considerations on the Rise in 2023

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Business and human rights expectations and obligations, based at their core on the UN Guiding Principles on Business and Human Rights (UNGPs), are now increasingly being integrated into non-binding local business expectations...more

Latham & Watkins LLP

European Parliament Adopts Corporate Sustainability Reporting Directive

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From 2024 at the earliest, more European and global companies will need to disclose their ESG activities in greater detail. On 10 November 2022, the European Parliament adopted a final version of the Corporate...more

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