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EU ESG Regulations in the Spotlight

Energy Feature - EU ESG Regulations in the Spotlight PDF | 8.33 MB

Matheson recently authored an article for The Public Sector Magazine (The Journal for Public Sector Providers and Decision Makers) which discusses a ground-breaking proposal for a Corporate Sustainability Due Diligence Directive (CSDDD), now entering a decisive negotiation stage at EU level.  

CSDDD is the latest in a series of ESG-related legislative developments for companies.  Up to this point, the focus has been on reporting, with the Corporate Sustainability Reporting Directive due to be transposed into Member State law by July 2024.  CSDDD looks beyond reporting. It would see a substantive duty on large companies to identify and address adverse human rights and environmental impacts of their operations, subsidiaries and “value chains”.  The path to getting CSDDD onto the statute books is not as clear-cut as was originally thought, however.  Garret Farrelly, Head of Matheson's ESG Advisory Group, analyses the latest developments. To read the full article click here.