Statute
CSRD
24 published works
U.S. Legal Insights for French Businesses
Corporate Sustainability Obligations in the EU: France Urges the EU To Postpone the Application of Adopted EU Directives
By Jacques Derenne, Oliver Heinisch, Clélia Jadot, Célia Sanchez*
On 20 January 2025, France published a memorandum urging the EU to modify the Corporate Sustainability Reporting Directive (Directive 2022/2464, “CSRD”), and to postpone the application of the Corporate Sustainability…
La Revue
Modification de la transposition française de la CSRD par le projet de loi du 31 octobre 2024
By Marion Seranne, Thomas Delille, Saeid Abedi, Squire Patton Boggs
Le 31 octobre 2024, un projet de loi[1] adaptant le droit national français au droit de l’UE a été déposé devant l’Assemblée nationale par le gouvernement. Le projet contient notamment…
La Revue
L’AFA en faveur de l’interopérabilité entre Sapin II et CSRD : attention à l’impact pour l’ensemble des entreprises assujetties à la CSRD
By Marion Seranne, Saeid Abedi
L'Agence Française Anticorruption (« AFA »)[1] a publié le 16 octobre 2024 une présentation destinée à aider les entités assujetties à la Directive relative à la publication d’informations en matière de durabilité…
Corporate & Securities Law Blog
Sustainability Reporting Obligations for EU and Non-EU Companies: The Corporate Sustainability Reporting Directive
The Corporate Sustainability Reporting Directive, Directive (EU) 2022/2464 (CSRD) is part of the European Union’s efforts to enhance the scope and quality of sustainability reporting among companies. It imposes sustainability…
Regulatory Oversight
Navigating ESG: Preparing for Future Regulations (Part Two)
By Stephen C. Piepgrass, Michael Yaghi
In this episode of Regulatory Oversight, Mike Yaghi welcomes back Brooke Hopkins and Rob Sayegh of Alvarez & Marsal for the second part of their series on ESG compliance. This…
Global Financial Regulatory Blog
German Federal Government Adopts Draft CSRD Implementation Act
The draft represents the next step in transposing the CSRD into national law. By Axel Schiemann and Dominik Schöneberger On 24 July 2024, the German Federal Government adopted the governmental…
Environment, Land & Resources
German Federal Government Adopts Draft CSRD Implementation Act
The draft represents the next step in transposing the CSRD into national law. By Axel Schiemann and Dominik Schöneberger On 24 July 2024, the German Federal Government adopted the governmental…
La Revue
Transposition de la Directive européenne relative à la publication d’informations en matière de durabilité par les entreprises (CSRD) en droit français
By Marion Seranne, Saeid Abedi
Le 5 janvier 2023, la Directive relative à la publication d’informations en matière de durabilité par les entreprises (« CSRD ») [1] est entrée en vigueur au sein de l'Union européenne (« UE »).…
Global Regulation Tomorrow
ESMA consults on draft guidelines on enforcement of sustainability information
By Simon Lovegrove (UK), Haney Saadah
On 15 December 2023, the European Securities and Markets Authority (ESMA) issued a consultation paper containing draft guidelines on enforcement of sustainability information. The Corporate Sustainability Reporting Directive (CSRD) expands…
Global Regulation Tomorrow
Implementation Decree CSRD published for public consultation
By Floortje Nagelkerke (NL), Julia van der Grint
On 20 November 2023, the draft proposal on the Decree implementing the Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464, CSRD) (the Implementation Decree) was published for public consultation. The Implementation…