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
When my private equity peers ask me how to handle ESG disclosures, my answer is typically, “don’t let the tail wag the dog.” What I mean, is it’s better to proactively report on what you know to be the most material and...more
As we noted previously, against the backdrop of the European Green Deal and related sustainable finance initiatives, environmental, social and governance (ESG) factors are increasingly being incorporated into loan and...more
Environmental, social and governance (ESG) factors continue to play an increasingly significant role across the capital markets and have an impact on a range of financial instruments and products. We have previously written...more
As we noted here, environmental, social and governance (ESG) factors are becoming increasingly relevant across the finance markets and have impacted a range of financial instruments. The European leveraged finance market has...more
Further to our Clients & Friends Memo of 22 June 2020, the Sustainability Taxonomy Regulation (2020/852) (the “Regulation”) was published in the Official Journal on 22 June 2020 and entered into force on 12 July 2020....more