ESG horizon scanning: what to expect in 2024 | Linklaters

Legal Briefing

Linklaters explore four key ESG themes that will have a significant impact on businesses globally in 2024: transition plans and transition finance; sustainability disclosure regimes; human rights and environmental due diligence; and greenwashing.

Business and human rights laws: CS3D and other important developments | Norton Rose Fulbright

Legal Briefing

Norton Rose Fulbright discuss the much-anticipated CS3D/CSDDD and how it will become the centrepiece of business and human rights laws in various jurisdictions. Introduction Following a protracted legislative process, the much-anticipated EU Corporate Sustainability Due Diligence Directive (CS3D or CSDDD) was formally approved by the European Parliament in April. It will join a number of …

Understanding Ireland’s Individual Accountability Framework Regime | Matheson

Legal Briefing

Regulating individual accountability and consumer centric cultures in financial services has become an area of particular priority for Ireland’s financial services regulator, the Central Bank of Ireland (Central Bank) in recent years. This has culminated in the adoption of the Central Bank (Individual Accountability Framework (IAF)) Act 2023, supporting regulations and guidance. Collectively these are …