Companies should conduct thorough due diligence in light of closer scrutiny from stakeholders and governmental and non-governmental bodies. By James Inness and Natasha Hamilton-Foyn Companies are facing increasing pressure to report on environmental, social, and governance (ESG) matters in terms of their legal obligations, stakeholder pressure, and reputational issues. Companies are subject to both mandatory … Continue Reading
By Paul Davies and Alice Gunn The European Commission is currently consulting on how large public-interest entities should disclose environmental and other non-financial information, as required by Directive 2014/95/EU Corporate Social Responsibility (CSR) Directive. The obligation to disclose a non-financial statement applies to large undertakings which are public-interest entities and have over 500 employees. Public-interest entities means listed … Continue Reading
