Responsible business and human rights

Responsible business and human rights—content

Content on responsible business and human rights in this subtopic includes the following Practice Notes and Checklists:

Corporate responsibility and environmental, social and corporate governance (ESG)

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ESG—new starter guide—which sets out what ‘environmental, social and governance (ESG) encompasses and the key regulatory and legal considerations for businesses and legal professionals. It summarises the three pillars of ESG issues, their practical application, the possible ESG ratings, and tips for creating and implementing ESG strategies. The Practice Note also explains how ESG and corporate social responsibility (CSR) interact, as well as an introduction to the key legislation and guidelines which businesses must navigate in relation to due diligence, reporting and disclosure of ESG issues in their operations and supply chains. This includes the position in the UK in relation to the Modern Slavery Act 2015 (MSA 2015), the Companies Act 2006 (CA 2006), and the Task Force on Climate Related Financial Disclosures (TCFD). It also sets out the relevance of the EU Corporate Sustainability Reporting Directive and its extraterritorial application to non-EU companies, as well as the United Nations’

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Latest Environment News

Commission adopts Delegated Act to simplify EU Taxonomy reporting rules

The European Commission has adopted a Delegated Act amending the EU Taxonomy framework to reduce reporting complexity for companies. The draft Delegated Act was originally tabled as part of the Commission’s omnibus sustainability package as published in February 2025.

Defra publishes guidance on registration and accreditation requirements for packaging waste reprocessors and exporters

The Department for Environment, Food and Rural Affairs (Defra) has published guidance on new mandatory registration and voluntary accreditation requirements for packaging waste reprocessors and exporters under the extended producer responsibility (EPR) for packaging scheme. From September 2025, registration will be mandatory, with applications due by 1 October 2025 for the compliance period starting on 1 January 2026. While accreditation remains voluntary, reprocessors and exporters must apply if they wish to be eligible to issue packaging recycling notes (PRNs) or packaging export recycling notes (PERNs). The guidance also clarifies that applications for 2026 registration or accreditation cannot be submitted through the National Packaging Waste Database (NPWD). Further details on accessing the NPWD for past reprocessing or exporting data, as well as information on the 2026 application process, will be released in due course. Additionally, the guidance sets out updated fee structures.

Commission launches consultations on vehicle emissions standards and car labelling rules

The European Commission has launched two public consultations on the review and possible revision ofRegulation (EU) 2019/631 governing CO2 emission standards for cars and vans and Directive 1999/94/EC (the Car Labelling Directive).

EA publishes EA2030 environmental strategy

The Environment Agency (EA) has published its EA2030 strategy document, setting out its priorities and operational approach for the period 2025–30 and beyond. The strategy establishes three long-term goals for England: improving the quality of air, land and water to support nature's recovery; promoting sustainable economic growth; and strengthening national resilience to climate change. It also details six guiding principles for the EA's operations over the five-year period, along with its approach to performance measurement and evaluation.