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Latham & Watkins LLP

European Commission Publishes FAQs on EU Corporate Sustainability Reporting Directive

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The FAQs aim to clarify key aspects of the CSRD, including the scope of the rules, compliance dates, and exemptions. On 7 August 2024, the European Commission (Commission) published a set of frequently asked questions...more

Hogan Lovells

EU adopts first of its kind Nature Restoration Law

Hogan Lovells on

In a surprising turn of events, the Council of EU Environment Ministers formally adopted on 17 June 2024, the much-contested EU Nature Restoration Law. The new Law sets specific, legally binding, targets and obligations for...more

ArentFox Schiff

Airline 401k Decision Illustrates Continued Takeoff of ESG Litigation

ArentFox Schiff on

A Texas federal judge recently permitted an environmental, social, and governance- (ESG) related Employee Retirement Income Security Act (ERISA) case filed by an airline pilot against his employer and its benefits plan to...more

Latham & Watkins LLP

EU Reaches Provisional Agreement on ESG Ratings Regulation

Latham & Watkins LLP on

The European Parliament and the Council of the EU have made some significant changes to the European Commission’s proposal. Key Points: ..The agreed text includes important clarifications on the scope of the regime and...more

King & Spalding

The New EU Corporate Sustainability Reporting Directive: What Does It Mean For Non-EU Companies?

King & Spalding on

The new EU Corporate Sustainability Reporting Directive (“CSRD”) is set to revolutionize ESG reporting for companies around the world. Certain large EU companies are already conducting double materiality assessments and...more

Faegre Drinker Biddle & Reath LLP

EU Sustainability Reporting Legislation Ramps Up

With U.S. companies facing increased scrutiny of their environmental, social and governance (ESG) efforts and reporting, European Union (EU) incorporated companies — and companies incorporated outside the EU with operations...more

Latham & Watkins LLP

European Commission Adopts the European Sustainability Reporting Standards

Latham & Watkins LLP on

The adoption of the standards marks a key milestone for reporting under the CSRD. On 31 July 2023, the European Commission (Commission) adopted the European Sustainability Reporting Standards (ESRS), following a four...more

Paul Hastings LLP

Corporate Sustainability Due Diligence in the EU: Latest Updates and What to Expect Next

Paul Hastings LLP on

A European legislative initiative aimed at requiring companies to undertake human rights and environmental due diligence is gradually but steadily making its way through the EU institutions. Previously, on March 10, 2021, the...more

Hogan Lovells

La anticorrupción y su relación con la sostenibilidad empresarial

Hogan Lovells on

Conforme los temas medioambientales, sociales y de gobernanza (ESG, por sus siglas en inglés) toman mayor relevancia, los inversionistas, trabajadores, clientes y reguladores exigen mayor responsabilidad social y...more

Skadden, Arps, Slate, Meagher & Flom LLP

Q&A: The EU Corporate Sustainability Reporting Directive: To Whom Does It Apply and What Should EU and Non-EU Companies Consider?

As part of the European Commission’s (EC’s) commitment to strengthen sustainability disclosure in its 2018 Sustainable Finance Action Plan, the EC, together with the European Financial Reporting Advisory Group (EFRAG), has...more

Morgan Lewis

Japan Introduces Mandatory ESG Disclosures for Public Companies

Morgan Lewis on

The Japan Financial Services Agency has proposed a hard law amendment that will provide an additional environmental, social, and governance (ESG) information source for asset managers investing in Japanese listed companies,...more

J.S. Held

European Human Rights Due Diligence (HRDD) Legislation – Preparing for the Future

J.S. Held on

Sustainable social development is increasingly viewed as critical to ensure the future stability of the global economy and planet. This often-overlooked element of the ESG (Environmental, Social, and Governance) agenda is...more

McDermott Will & Emery

CSRD Update: Corporate Sustainability Reporting Directive (CSRD) adopted

McDermott Will & Emery on

In November 2022, the Corporate Sustainability Reporting Directive (CSRD) was adopted by the EU Parliament (Parliament) and approved by the European Council (EC). It has thus taken the last hurdle in the legislative process...more

Cooley LLP

Corporate Sustainability Reporting Directive receives final approval, applicable to US companies with EU presence

Cooley LLP on

On Monday, according to this press release from the Council of the European Union, all 27 members of the European Council voted in favor of the adoption of the Corporate Sustainability Reporting Directive, the last step for...more

Hogan Lovells

EU Corporate Sustainability reporting: impact on non-EU entities

Hogan Lovells on

The EU Corporate Sustainability Reporting Directive, recently adopted by the European Parliament, introduces more detailed sustainability reporting obligations for certain categories of undertakings. Third country entities...more

Latham & Watkins LLP

European Parliament Adopts Corporate Sustainability Reporting Directive

Latham & Watkins LLP on

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

Society of Corporate Compliance and Ethics...

[Virtual Event] ESG and Compliance Conference - December 1st, 8:25 am - 3:00 pm CST

Discover how to set and accomplish your ESG goals - Environment, Social, and Governance (ESG) is no longer an isolated function within a company, nor is it an issue only for publicly traded companies. It’s front and center...more

White & Case LLP

How mining & metals companies can make ESG work in a downturn

White & Case LLP on

Russia's actions in Ukraine fueled an unprecedented rally in mineral and metal prices earlier this year, with multiple metals breaking historical records. However, this rally was short-lived. Within six months, metal prices...more

Latham & Watkins LLP

China to Introduce Its First ESG Disclosure Standard

Latham & Watkins LLP on

The move follows a number of similar standards that regulators and governments across the globe have proposed. With effect from 1 June 2022, the Guidance for Enterprise ESG Disclosure (the Guidance), published by...more

Bennett Jones LLP

ISS Releases 2021 Climate & Voting Review and Global Trends Report

Bennett Jones LLP on

In recent years, there has been a distinct increase in climate-related shareholder activism with shareholder proposals and other initiatives on climate-related topics becoming prominent world-wide. On May 12, 2022,...more

A&O Shearman

EU Proposes Mandatory Human Rights and Environmental Due Diligence with Civil Liability for Non-Compliance

A&O Shearman on

At a time when all eyes of the world were on Ukraine, in late February the European Commission published its highly anticipated proposed directive on corporate social and environmental due diligence. The Proposal for a...more

Society of Corporate Compliance and Ethics...

[Virtual Event] ESG and Compliance Conference - April 26th, 7:55 am - 3:15 pm CDT

Discover how to set and accomplish your ESG goals - Environment, Social, and Governance (ESG) is no longer an isolated function within a company, nor is it an issue only for publicly traded companies. It’s front and...more

Pillsbury Winthrop Shaw Pittman LLP

California Senate Passes the Climate Corporate Accountability Act

Continuing its leadership in the battle against climate change, California takes a big step forward by requiring transparency concerning the carbon footprints of the nation’s largest corporations doing business in the state. ...more

Wilson Sonsini Goodrich & Rosati

Converting to a Delaware Public Benefit Corporation: Lessons from Experience

The past two years have seen a dramatic shift in practice relating to the Delaware public benefit corporation (the PBC)—a corporate form that requires the board of directors to balance stockholders' monetary interests, the...more

Society of Corporate Compliance and Ethics...

[Virtual Event] ESG and Compliance Conference - November 16th, 8:25 am - 2:15 pm CST

Discover how to set and accomplish your ESG goals - Environment, Social, and Governance (ESG) is no longer an isolated function within a company, nor is it an issue only for publicly traded companies. It’s front and...more

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