5th Briefing on Regulatory Trends in the European Union and at the International Level

The New Frontier: Sustainability and Corporate Responsibility Regulation

The regulatory frameworks governing corporate actions in the context of sustainability and corporate responsibility issues are rapidly evolving. After a long period mainly shaped by industry self-regulation, companies now face comprehensive expectations, detailed both in soft law standards and – increasingly – hard law. Examples include the ongoing revision of the EU’s Non-financial Reporting Directive, the upcoming EU Directive on Corporate Due Diligence and Corporate Accountability, and the new Task Force for Nature-related Financial Disclosures.