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The EU Corporate Sustainability Due Diligence Directive
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Environmental General Counsel (“EGC”) Founder and Principal Catherine W. Johnson recently interviewed Ferruccio Bongiorni, Founder and Managing Director of Studio Bongiorni located in Milan, Italy, about sustainability issues...more
On 26 February 2025, the European Commission published the Omnibus Simplification Package, a set of proposals designed to streamline key EU sustainability regulations, eliminate redundancies, and reduce administrative burden...more
In late 2023, California enacted “first-of-its-kind” climate-related disclosure laws comprising the following: Climate Corporate Data Accountability Act (California Senate Bill 253 (SB253)) – relating to greenhouse gas...more
Introduction - When directors and officers of reporting entities are assessing how to prepare for complying with the new sustainability reporting obligations, it is tempting to look to the Australian Securities and...more
Welcome to the Corporate Briefing, where we review the latest developments in UK corporate law that you need to know about. ...more
Organisations are facing a new era of nonfinancial reporting with the European Union’s Corporate Sustainability Reporting Directive (CSRD), now in effect. CSRD reporting is standardised through the European Sustainability...more
This guidance aims to support the preparation and analysis of reports using the European Sustainability Reporting Standards. On 31 May 2024, EFRAG published the first three Implementation Guidance (IG) documents relating...more
On April 24, 2024, the European Parliament adopted the final text of two new directives, namely: the Platform Work Directive, aimed at improving working conditions and protection of personal data for those engaged in...more
Introduction - With the adoption by 196 parties of the Paris Agreement in December 2015, legally binding international climate change arrived. The Paris Agreement requires increasingly aggressive five-year cycles climate...more
On July 31, the European Commission adopted the first set of rules under the European Sustainability Reporting Standards (ESRS). The ESRS is an important follow-up to the adoption of the Corporate Sustainability Reporting...more
Today, society has increasing expectations of the role businesses should play in tackling some of the planet’s biggest challenges, such as climate change and social justice issues. Environmental, social and governance is a...more
The Corporate Sustainability Reporting Directive expands the existing sustainability reporting requirements and brings more companies under its scope. On 21 June 2022, the European Parliament and European Council reached...more