On June 12, 2026, the European Commission (“Commission”) launched its public consultation on guidelines (“Guidelines”) that will significantly shape the implementation of the EU’s Corporate Sustainability Due Diligence Directive (“CSDDD;” more details about the CSDDD available here). The consultation, presented in the form of a detailed questionnaire, is open
Continue Reading European Commission Seeks Public Input on CSDDD Guidelines: What to Watch
European Commission Publishes “ESRS 2.0” for Public Consultation: Draft Closely Follows EFRAG’s Technical Advice with Additional Simplifications for Companies
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.
Continue Reading European Commission Publishes “ESRS 2.0” for Public Consultation: Draft Closely Follows EFRAG’s Technical Advice with Additional Simplifications for CompaniesUK Government launches the Fair Work Agency: What do employment and business and human rights specialists need to know?
On April 7, 2026, the Fair Work Agency (“FWA”) was established as a new single enforcement body for employment rights in the UK, operating under the framework set out in Part 5 of the Employment Rights Act 2025 (“ERA”). In this alert, we provide an overview
Continue Reading UK Government launches the Fair Work Agency: What do employment and business and human rights specialists need to know?EU CSDDD/CSRD Omnibus Published in Official Journal: Transposition, Delegated Acts, and Guidelines Are Next
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
Continue Reading EU CSDDD/CSRD Omnibus Published in Official Journal: Transposition, Delegated Acts, and Guidelines Are NextUK Business and Human Rights Landscape: 2026 Outlook
When the UK Modern Slavery Act (“MSA”) came into force in 2015, it was hailed as a landmark for supply chain transparency on a key human rights risk. Today, there is widespread recognition among stakeholders that the UK may have fallen behind in its approach to corporate human
Continue Reading UK Business and Human Rights Landscape: 2026 Outlook
Provisional Agreement on the EU’s Corporate Sustainability Due Diligence Directive (CSDDD): Key Elements of the Deal
In the early hours of December 14, 2023, the Council of the EU (“Council”) and the European Parliament (“Parliament”) reached a provisional political agreement on the Corporate Sustainability Due Diligence Directive (“CSDDD”). Described as a “historic breakthrough” by Lara Wolters, who has led this file for the Parliament, the CSDDD will require many companies in the EU and beyond to conduct environmental and human rights due diligence on their global operations and value chain, and oblige them to adopt a transition plan for climate change mitigation.
Given the CSDDD’s relevance for companies’ ongoing compliance planning on environmental and human rights matters, this blog aims to advise clients on the basic elements of the CSDDD agreement based on press releases from the Council, Parliament, and the European Commission (“Commission”), even if much uncertainty remains. Although a political agreement has been reached, the text of the agreement is not publicly available and a number of details of the legal text will need to be finalized in follow-up technical meetings. Covington will publish a more detailed alert on “how to prepare” for the CSDDD once the full text is available (likely in early 2024).
In Short
After intense negotiations since the Commission published its proposal in February 2022, the Directive is set to lay down significant due diligence obligations for large companies regarding actual and potential adverse impacts on human rights and the environment, with respect to their own operations, those of their subsidiaries, and those carried out by their business partners.
Continue Reading Provisional Agreement on the EU’s Corporate Sustainability Due Diligence Directive (CSDDD): Key Elements of the DealEight Imminent Key Changes to UK Employment Law
From as soon as 1 January 2024, the UK Government is implementing a wide range of new employment law that will affect organizations with UK operations. Below is a handy table summarizing key changes and start dates.
Some critical issues for employers include: (i) stronger workplace protections against sexual harassment; (ii) increased employee flexible working rights; (iii) new holiday pay rules; (iv) new employee rights to request predictable working terms; (v) rights for agency workers to request jobs at client companies; and (vi) changes to TUPE.
Continue Reading Eight Imminent Key Changes to UK Employment Law