Florian Drinhausen

Apr 29, 2024 | lexology.com | Rob Hanley |Will Chalk |Lorraine Johnston |Eleanor Reeves |Tom Cummins |Florian Drinhausen | +3 more

Key takeawaysThe CS3D requires in-scope companies to adopt a responsible and sustainable approach to global value chains. Companies must adopt a risk-based due diligence policy to identify and assess actual or potential adverse human rights and environmental impacts.

Jan 10, 2024 | lexology.com | Florian Drinhausen |Elena Lambros

Sustainability Reporting has become ever more complex for companies with new legislation requiring detailed information on environmental, social and governance (so-called ESG) aspects and the scrutiny of ESG-related commitments becoming a focus for regulators and investors alike. Companies covered by the EU Non-Financial Reporting Directive (NFRD) now have to include additional information required by the EU Taxonomy Regulation, which has recently come into force.