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Articles by Jonathan Chibafa
How can you prepare for the EU Corporate Sustainability Reporting Directive?
The new EU Corporate Sustainability Reporting Directive (“CSRD”) is set to create unprecedented levels of ESG reporting for companies with a global footprint. Certain large EU companies are already conducting double materiality assessments and collecting data for the first round of reports (due in 2025). EU subsidiaries of foreign companies and non-EU parent companies with significant business in the EU will soon be required to do the same. What is the CSRD?
What happens if you file company accounts late?
It is a criminal offence under the Companies Act 2006 (“the Companies Act”) for directors to file their company accounts late. There isn’t really any leeway in whether accounts have been filed late or not, and as soon as a company is late with its accounts, the clock starts ticking for the directors on the risk of a possible criminal prosecution.
Sustainable Procurement and Supply Chain Roundtable
In partnership with Turner & Townsend, we are delighted to invite you to join us for our Sustainable Procurement and Supply Chain Roundtable. Private and public sector entities are increasingly recognising sustainability pressures, such as climate change, resource depletion and workforce security, as threats to their current and future viability, particularly where enterprises operate extended and complex supply chains.
Sustainable Procurement and Supply Chain Roundtable
In partnership with Turner & Townsend, we are delighted to invite you to join us for our Sustainable Procurement and Supply Chain Roundtable. Private and public sector entities are increasingly recognising sustainability pressures, such as climate change, resource depletion and workforce security, as threats to their current and future viability, particularly where enterprises operate extended and complex supply chains.
Woke-washing - An Emerging ESG Risk?
Banner artwork by Wright Studio / Shutterstock.com Woke-washing occurs when businesses make public statements about commitments to social issues but take no action, thereby causing substantial environmental, social, and governance (ESG) risk. Without tangible action and concrete data backing up the public commitments, a genuine desire to do the right thing can evolve into a public relations nightmare.
EU Advances Approach on Banning Products Made With Forced Labour
The European Commission (EC) published, in September 2022, a long anticipated proposal for a regulation banning the selling of forced labour goods in the EU. The proposal is essentially introducing a ban on placing, making available on the EU market, or exporting from the EU market, any products that have been made using forced labour.
Webinar: US Uyghur Forced Labor Prevention Act: Is Your Organization Prepared?
President Biden signed the Uyghur Forced Labor Prevention Act (UFLPA) into law in December 2021. Beginning on June 21, US Customs and Border Protection (CBP) will apply a “rebuttable presumption” that all goods originating from China’s Xinjiang Uyghur Autonomous Region violate an existing ban on the importation of goods made with forced labor into the US. Our team of seasoned specialists will discuss UFLPA’s implementation – including the latest guidance – and best practices for compliance.
CBP Issues Operational Importer Guidance Relating to UFLPA
Late Monday, June 13, 2022, Customs and Border Protection (CBP) issued its long-anticipated Operational Importer Guidance to guide importers before the Uyghur Forced Labor Prevention Act (UFLPA) enters into effect on June 21. As a reminder, beginning on that date, CBP will apply a rebuttable presumption that goods coming from the Xinjiang region violate a long-standing ban on the importation of goods made with forced, indentured, or prison labor.
Lack of Uniformity in ESG Ratings System Poses Risks, Opportunities
If the hypothesis of institutional investors such as BlackRock, State Street, Vanguard and others are correct in predicting that capital increasingly will be deployed to the most sustainable companies committed to environmental, social, and governance (ESG) principles, then the question for CEOs and corporate boards is how should they disclose their performance on these issues given the lack of uniformity across ratings systems?
“Is Your Organization Complying With the US Uyghur Forced Labor Prevention Act?”
The Uyghur Forced Labor Prevention Act goes into effect on June 21, 2022. The Act creates a rebuttable presumption that “any goods, wares, articles, and merchandise mined, produced, or manufactured wholly or in part in the Xinjiang Uyghur Autonomous Region of the People’s Republic of China” (or by an entity included on a list required by the Act) is prohibited from importation into the US under 19 U.S.C. §1307. What does this mean for your organization? Click here to find out.
Slavery in Supply Chains
Squire Patton Boggs has published its first edition of the Commodities & Shipping Group’s (CSG) Quarterly Update. The topic we chose to focus on for this publication is slavery in supply chains. The Global Survey Index reports over 45.8 million people are subject to modern slavery (26% of whom are children, and 55% are women and girls). The statistics are not only sobering, they have attracted global attention and understandably raised alarm. Read our full article here.
Supply Chain Investigations and Legal Privilege
Regulators worldwide are increasing their demands that manufacturers and retailers know and understand all aspects of their supply chains as they relate to Environmental, Social, and Governance (“ESG”) goals. Keeping the findings, communications, information, and reports generated in connection with supply chain ESG investigations is imperative to ensure full and candid fact-finding and to manage brand integrity effectively.
Business Integrity: Maintaining Transparency and Accountability Through the COVID-19 Crisis
Thursday, April 30, 2020 “As countries face undeniable emergencies, concentration of power, derogation of rights and freedoms, and as large amounts of money are infused into the economy to alleviate the crisis, corruption risks should not be underestimated,” said Marin Mrcela, the president of the Group of States against Corruption (GRECO), an anti-corruption monitoring body that is part of the Council of Europe.
Business Integrity: Maintaining Transparency and Accountability Through the COVID-19 Crisis
“As countries face undeniable emergencies, concentration of power, derogation of rights and freedoms, and as large amounts of money are infused into the economy to alleviate the crisis, corruption risks should not be underestimated,” said Marin Mrcela, the president of the Group of States against Corruption (GRECO), an anti-corruption monitoring body that is part of the Council of Europe. The body published advice for its 50 member countries aimed at preventing corruption during these times.
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