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  • The European Council gives the green light to the directive on companies’ obligations in relation to the human rights and environmental impacts of their activities

    At a Competitiveness Council meeting held on May 24, the European Council gave final approval to the corporate sustainability due diligence directive which lays down responsibilities for companies and requires them to adopt and implement a climate change transition plan.

  • The European Union gives a new boost to the directive promoting the repair of products to foster the circular economy

    This new regulation, which is part of the Circular Economy Action Plan, seeks to foster more sustainable consumer habits and business models.

  • Regulation prohibiting products made with forced labor from entering the EU market approved

    The European Commission will set up a database of specific geographic areas or products where there is a risk of forced labor.

  • European Parliament gives green light to Directive on Corporate Sustainability Due Diligence

    The directive regulates companies’ obligations relating to actual and potential adverse human rights and environmental impacts, liability for breaching such obligations and the requirement that companies adopt and put into effect a transition plan to mitigate climate change.

  • SEP Regulation: the draft regulation concerning the licensing of standard essential patents takes a significant step towards becoming law

    The European Parliament has approved the Regulation on Standard Essential Patents, whose main objective is to facilitate the  licensing of these patents on fair, reasonable, and non-discriminatory terms. The text must be still approved by the Member States.

  • Moving towards harmonized Corporate Income Tax in the European Union: will it be third time lucky?

    The BEFIT Directive will be compulsory for groups whose consolidated revenues, for at least two of the preceding four years, have reached 750 million euros. It regulates in detail, among other aspects, the manner of determining the common tax base and its distribution between the different entities.

  • The European Parliament approves the Directive on Greenwashing

    The new European regulation, which aims to prevent unfair commercial practices, will have to continue its process before the Council of the EU for its final approval and its subsequent publication in the Official Journal of the European Union.

  • OJEU publishes the first set of sustainability reporting standards (ESRS)

    They will apply for fiscal years starting on or after January 1, 2024.

  • The Corporate Sustainability Due Diligence Directive, a step closer to final approval

    The Council and the European Parliament have reached a provisional agreement on the future directive on corporate sustainability due diligence.

  • The proposed corporate sustainability due diligence directive: a huge challenge that companies need to be prepared for

    Coinciding with the 75th anniversary of the Universal Declaration of Human Rights, the legislation being prepared by the European Union in this area and, more specifically, the proposal for a directive on corporate sustainability due diligence, has been analyzed in a new edition of the Garrigues Sustainable Dialogs, featuring the Chair of the European Parliament Committee on Legal Affairs and experts from Garrigues.