Elise Hartnett

Elise Hartnett advises clients on EU and U.S. regulatory and policy matters across environmental, social, and governance (ESG), business and human rights (BHR), international trade, and public policy.

Her practice includes providing clients with tailored advice on EU sustainability laws, global supply chain due diligence, human rights and environmental policy development, evolving greenhouse gas and corporate climate action reporting requirements, and navigating compliance risks under EU and international legal obligations.

Elise also maintains an active pro bono practice focused on media freedom, human rights, and access to justice.

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European Commission Publishes “ESRS 2.0” for Public Consultation: Draft Closely Follows EFRAG’s Technical Advice with Additional Simplifications for Companies

By Zoé Bertrand, Hannah Edmonds-Camara, Daniel Feldman, Seán Finan, Cándido García Molyneux, Elise Hartnett, Max Jerman, Lasse Luecke, Paul Mertenskötter, Mary Mikhaeel, Tom Plotkin, Emma Sawatzky, Pimara Soongswang & Bart Van Vooren on May 19, 2026

Posted in European Union, Sustainability

The European Commission (“Commission”) has launched a four-week feedback period — open until June 3, 2026 — on a draft delegated act to revise the European Sustainability Reporting Standards (“ESRS 2.0”). Ultimately, EU companies in scope of the EU’s Corporate Sustainability Reporting Directive (“CSRD”) will have to draft their annual sustainability statements in accordance with the ESRS 2.0. Non-EU ultimate parent companies may also use the ESRS 2.0 to publish one globally consolidated CSRD sustainability statement.

EU CSDDD/CSRD Omnibus Published in Official Journal: Transposition, Delegated Acts, and Guidelines Are Next

By Zoé Bertrand, Hannah Edmonds-Camara, Daniel Feldman, Seán Finan, Cándido García Molyneux, Elise Hartnett, Max Jerman, Lasse Luecke, Paul Mertenskötter, Tom Plotkin, Emma Sawatzky, Pimara Soongswang & Bart Van Vooren on February 27, 2026

Posted in EU Law and Regulatory, Sustainability

On February 26, 2026, the European Union published Directive (EU) 2026/470 on the simplification of the Corporate Sustainability Due Diligence Directive (“CSDDD”) and the Corporate Sustainability Reporting Directive (“CSRD”) in its Official Journal, clearing the final step in the Omnibus I legislative process.

This blog post: (i) summarizes the substance…