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ESG/Sustainability

Do Citizens Have a Constitutional Right to a Clean and Healthful Environment? ESG/Sustainability

Do Citizens Have a Constitutional Right to a Clean and Healthful Environment?

Over 1500 cases have been filed in courts around the world seeking relief from climate change. These cases have been based on various legal theories. A recent, highly unusual theory is that such rights are grounded in a state’s constitution. This constitutional theory has successfully argued in four noteworthy cases, one in Montana, the second in the Netherlands, the third…
Allen Campbell
October 4, 2023
And The Pigs Shall Lead! ESG/Sustainability

And The Pigs Shall Lead!

Do you remember George Orwell’s classic novel Animal Farm? In that fable of a farm that is managed by its own livestock, the pigs become the leaders of the rural community. Although that didn’t quite occur last week, a pig protection law did manage to survive a Supreme Court decision that may impact the future of sustainability regulation.
Michael Kraten
September 27, 2023
Big Companies Are Lobbying European Governments for Strong Value Chain Sustainability Laws ESG/SustainabilityValue Chain Sustainability Laws

Big Companies Are Lobbying European Governments for Strong Value Chain Sustainability Laws

There is substantial business support for Value Chain Sustainability (VCS) laws, such as the European Union’s draft Corporate Sustainability Due Diligence Directive (CSDDD). In recent weeks big companies have come together to call upon their governments to adopt and/or strengthen such legislation.
Allen Campbell
September 6, 2023
Mandatory Reporting of Opportunities under the European Union Corporate Sustainability Reporting Directive (CSRD) ESG/SustainabilityValue Chain Sustainability Laws

Mandatory Reporting of Opportunities under the European Union Corporate Sustainability Reporting Directive (CSRD)

This is another blog post in our series on Value Chain Sustainability. In a Nutshell: The new Corporate Sustainability Reporting Directive (CSRD) of the European Union will mandate in-scope companies to disclose “opportunities related to sustainability matters”. This is questionable public policy for many reasons and should be reconsidered. 
Allen Campbell
August 23, 2023
Sustainability Standards: Is This An Improvement? ESG/SustainabilityInformation

Sustainability Standards: Is This An Improvement?

by Michael Kraten, PhD, CPA What is the most common complaint heard about the current state of sustainability reporting standards? It may be the bloated number of free-standing, independent, overlapping, and often conflicting standards. Regrettably, no single entity has yet emerged as the clear consensus choice for defining corporate disclosures. There were hopes, though, that this situation would have improved two weeks…
Michael Kraten
August 15, 2023
Game Changer: The European Union Corporate Sustainability Reporting Directive (CSRD) ESG/SustainabilityValue Chain Sustainability Laws

Game Changer: The European Union Corporate Sustainability Reporting Directive (CSRD)

Game Changer: The European Union Corporate Sustainability Reporting Directive (CSRD) This is another blog post in our series on Value Chain Sustainability. In a Nutshell: The Corporate Sustainability Reporting Directive (CSRD) will require nearly 50,000 EU companies -- and about 11,000 non-EU companies -- to report on ESG matters. Beginning in 2024, companies will have to report, if material, on…
Allen Campbell
March 30, 2023
Groundbreaking lawsuit against BNP Paribas ESG/SustainabilityInformationValue Chain Sustainability Laws

Groundbreaking lawsuit against BNP Paribas

French banking giant sued for financing fossil fuel companies This is another post in our series of blog posts on Value Chain Sustainability laws. Several non-governmental organizations (NGOs) filed a summons against BNP Paribas on February 23, 2023. At issue is whether the bank’s climate risk plan is inadequate, in violation of the French Duty of Vigilance law. The plaintiffs…
Allen Campbell
March 10, 2023