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

UK insurers press government for long-term flood resilience plan

Law360, London: Britain's insurance sector has welcomed £4.2bn in government spending earmarked for flood defences, but says more needs to be done.

Council and European Parliament provisionally agree on EU-wide chemical data platform

The Council of the EU and the European Parliament have reached a provisional agreement on the One Substance One Assessment (OSOA) legislative package, aimed at improving the coordination and efficiency of chemical assessments across EU law. The agreement includes a directive and two regulations to reallocate technical tasks, promote inter-agency cooperation, and establish a common data platform on chemicals, hosted by the European Chemicals Agency (ECHA). The platform will consolidate data from around 70 pieces of EU legislation and enable early detection and regulatory response to chemical risks.

Commission consults on rules for disclosure of information on unsold products

The European Commission has opened a four-week consultation on a draft implementing regulation that sets out the rules for disclosing information on unsold consumer products disposed of by businesses. The initiative supplements Regulation (EU) 2024/1781 on ecodesign and excludes micro and small enterprises. It proposes to define the product types concerned, establish a standardised format for disclosure, and outline verification methods. The consultation runs from 12 June to 10 July 2025, with adoption planned for the third quarter of 2025.

IFRS Foundation publishes jurisdictional profiles to document adoption progress of ISSB Standards

The International Financial Reporting Standards (IFRS) Foundation has published 17 jurisdictional profiles detailing global progress on adoption of the IFRS Sustainability Disclosure Standards (ISSB Standards). The profiles reveal that 14 jurisdictions have committed to fully adopting the ISSB Standards, two aim to adopt the climate-specific requirements, and one plans to partially incorporate the standards. Complementing these profiles are 16 additional snapshots that provide an overview of regulatory approaches still to be finalised. Designed to enhance transparency for capital markets and serve as an authoritative reference for stakeholders, these profiles underscore significant global alignment with the ISSB Standards.