Within the current transitional period of the Carbon Border Adjustment Mechanism (CBAM) running until 31 December 2025, companies are facing various difficulties in their reporting obligations, including hurdles in gathering data on embedded emissions from their third-country suppliers.
As a rule, in the absence of actual data on emissions embedded in CBAM goods to
In an interview given to the French weekly newspaper Le Journal du Dimanche on October 20, French Prime Minister Michel Barnier proposed adopting a “sort of moratorium” to delay the entry into force in France of specific texts, including the Corporate Sustainability Due Diligence Directive (CSRD).
In the meantime, the French Senate adopted on October
On 16 October 2024, the French Anti-Corruption Agency (AFA)[1] published guidance intended to help entities, subject to the Corporate Reporting Sustainability Directive (CSRD)[2], report on their antibribery and corruption (ABC) compliance program.
Under the European Sustainability Reporting Standards (ESRS)[3] G1 – Business conduct
The Corporate Sustainability Reporting Directive (CSRD) Implementation Act was debated in the German Parliament (Bundestag) at first reading on 26 September 2024. The aim is to fulfil the European Commission requirements within the timeframe given by the infringement notice.
The CSRD requires EU Member States to transpose the directive into national law. In Germany, the
The European Commission has called on 17 Member States to fully transpose the Corporate Sustainability Reporting Directive (CSRD). It has opened infringement procedures by sending a letter of formal notice to Member States (Belgium, Czechia, Germany, Estonia, Greece, Spain, Cyprus, Latvia, Luxembourg, Malta, the Netherlands, Austria, Poland, Portugal, Romania, Slovenia and Finland) for
The Corporate Sustainability Due Diligence Directive (CS3D) aims to foster sustainable and responsible corporate behavior in companies’ operations across their global value chains. This is to ensure adverse human rights and environmental impacts are scoped and addressed both inside and outside Europe. The harmonised legal framework in the EU seeks to create legal certainty and