ESG Resources
Cooley’s resources for public companies in Europe related to environmental, social and governance.
Articles
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                        Drafts of New EU CSRD Reporting Standards Published, Open for ConsultationRead more
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                        Impacts for US Companies of the Proposed EU Omnibus PackageRead more
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                        2025 and Beyond – Are You Remaining Compliant With the EU Carbon Border Adjustment Mechanism?Read more
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                        Navigating the UK and EU Emissions Trading Schemes in 2025: Key Deadlines and Compliance StepsRead more
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                        What to Expect From the Mandatory Sustainability Disclosure Standards for Non-EU CompaniesRead more
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                        Insights From Early Adopters of EU’s Corporate Sustainability Reporting DirectiveRead more
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                        OECD Guidelines on Responsible Business Conduct: Key Considerations for Multinational EnterprisesRead more
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                        EU Adopts Mandatory Rules on Corporate Sustainability Due Diligence That Will Apply to Many US CompaniesRead more
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                        EU Changes CSRD Thresholds to Reduce Sustainability Reporting BurdenRead more
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                        EU Adopts Long-Awaited Mandatory ESG Reporting StandardsRead moreIn January 2023, the European Union adopted the Corporate Sustainability Reporting Directive, requiring EU and non-EU companies with activities in the EU to file, alongside their financial statements, annual sustainability reports, which must be prepared in accordance with European Sustainability Reporting Standards (ESRS). On July 31, 2023, the European Commission adopted the first set of ESRS. 
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                        EU Sustainability Disclosure Rules Impacting US, Asian and Other Non-EU Portfolio CompaniesRead more
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                        EU’s New Mandatory ESG Reporting Rules: Don’t Miss Your Chance to CommentRead more
Key resources
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                        Corporate Sustainability Reporting Directive (CSRD) FAQRead moreAll about the CSRD – and how it could apply to your business | Last updated November 2023 
Cross Border ESG Trends
How to address evolving ESG regulations across different geographies
March 8, 2023
Climate and Sustainability Regulations: 2024 End-of-Year Review
Look back at key developments in climate and sustainability regulation in 2024, with a focus on important issues to anticipate in 2025 – in particular, the global rise of sustainability reporting.
 
                             
                             
                             
                             
                            