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ESG Reporting for EU and non-EU companies: Entry into force of the Corporate Sustainability Reporting Directive

European Union - January 16 2023 On 5 January 2023, the long awaited Corporate Sustainability Reporting Directive (CSRD) has come into force throughout the European Union. The CSRD…

Christoph H. Seibt, Sascha Arnold, Désirée Höwing, Deborah Janssens, Marlen Vesper-Gräske, Felicitas Weber

Hope for a new paradigm? Progress towards a global baseline of sustainability disclosure standards

USA - June 29 2022 The rise of ESG investment and associated greenwashing has driven regulators to step up their efforts to increase transparency of companies and…

Elizabeth K. Bieber, Teresa Ko

CBAM: The Council’s position on the Commission's proposal

European Union - April 13 2022 The legislative process around the establishment of an EU Carbon Border Adjustment Mechanism (CBAM) is moving to the next stage…

Léa Bareil, Lorand Bartels, Victoria Bazil, Anna Binder-Gutwinski, Katharina Kubik, Sören Lehmann, Georg Roderburg, Ulrich Scholz, Hendrik Wessling

CBAM - European Parliament’s latest draft report - key issues at a glance

European Union - February 21 2022 On 21 December 2021, the European Parliament’s Rapporteur from the Committee on the Environment, Public Health and Food Safety (ENVI), Mohammed…

Léa Bareil, Lorand Bartels, Victoria Bazil, Anna Binder, Katharina Kubik, Sören Lehmann, Georg Roderburg, Ulrich Scholz, Hendrik Wessling

Revised definitions for critical infrastructure broaden scope of German FDI screening

European Union - December 10 2021 On 1 January 2022, an amendment to the statutory definitions of critical infrastructure in Germany will enter into force. The qualification as…

Frank Röhling 1, Tristan Kalenborn, Uwe Salaschek, Ole Schley, Vanessa van Weelden