ESG and sustainability

Law for a sustainable future

Global | Publication | January 2024

Our future depends on the sustainability of the work we do today. Against the backdrop of the global pandemic, the global economic crisis and a global climate change crisis, building and maintaining a sustainable and resilient business presents significant opportunities and challenges. Transitioning to a net zero economy. Finding a balance between progress and consumption. Adapting to and mitigating the effects of climate change. Finding funding solutions to access the capital needed to transform our environments. Promoting social inclusivity and defending human rights. Scrutinising governance standards and corporate behaviour in an increasingly regulated global landscape.

Our global multidisciplinary teams offer strategic legal and regulatory advice to help you navigate continually evolving policies and regulations across the globe.

Featured

What does ESG stand for?

Our future depends on the sustainability of the work we do today. Against the backdrop of the global pandemic, the globa...

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Nachhaltigkeit in der Unternehmenspraxis

Am 16. November hat der erste ESG Day @NRF in Frankfurt stattgefunden .

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In focus

ESG and M&A: There is more to come!

With the European Green Deal and its implementation the EU has pledged to reduce net greenhouse gas emissions within the EU by at least 55% by 2030 compared to 1990 levels.

Germany | Publication | December 19, 2023

Sustainability landing

Greenwashing

According to the common understanding of the three ESAs, greenwashing is a practice in which sustainability-related statements, declarations, actions or communications do not clearly or adequately reflect the underlying sustainability profile of a company, financial product or service.

Germany | Publication | December 13, 2023

Sustainability landing

ESG and employment law

ESG is also gaining relevance in the context of employment law. As a central ESG characteristic, in particular, the strand of social sustainability is affected by employment law and its regulations. In the advisory sector, the increasing internationalisation and specification of ESG criteria are becoming more important.

Germany | Publication | December 12, 2023

Sustainability landing

Sustainability of real property

Everybody is talking about ESG. As the real property sector with approximately 40% of energy consumption and approximately 36% of greenhouse gas emissions is the largest consumer of energy resources in the EU, the environmental (represented by the “E” in ESG) sustainability of real property is of particular importance.

Germany | Publication | December 12, 2023

Sustainability landing

Sustainability considerations in antitrust law practice

Sustainability considerations now also play an important role in connection with antitrust issues. Many competition authorities, in particular, the European Commission (Commission), but also national competition authorities, such as the UK Competition and Markets Authority (CMA), the Dutch Autoriteit Consument & Market (ACM) and the Austrian Federal Competition Authority (BWB), have published guidelines on the consideration of sustainability objectives.

Germany | Publication | December 12, 2023

Sustainability landing

Insights

Brief update on the Omnibus: CSRD and CS3D simplification – negotiating positions

The ‘Omnibus package’ is due to be negotiated by the European Parliament and the Council. When initially published by the European Commission on 26 February 2025 (see our previous publication on this here), the Omnibus instantly drew attention in light of the significant changes it sought to introduce to the EU Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D).

EMEA | Publication | July 28, 2025

Carbon credit insurance market: Challenges and opportunities in a growing sector

The carbon credit insurance market has emerged as a potentially crucial component in the global effort to mitigate climate change.

Global | Publication | July 04, 2025

An insight in China's green energy certificate regime and its latest developments

On 6 March 2025, the National Development and Reform Commission (NDRC), the Ministry of Industry and Information Technology (MIIT), the Ministry of Commerce (MOFCOM), the National Data Administration and the National Energy Administration (NEA) jointly released Opinions on Promoting High-quality Development of the Renewable Energy Green Electricity Certificate Market (关于促进可再生能源绿色电力证书市场高质量发展的意见) (the Opinions).

Global | Publication | June 17, 2025

Global M&A trends and risks 2025

Following a relatively promising start to the year for mergers and acquisitions (M&A) activity, the US tariff announcements shook dealmaker confidence, triggering global trade uncertainty and stalling M&A deals across the global M&A landscape.

Global | Publication | June 10, 2025

Blue Bonds: Making a splash in the capital markets

In 2018, the Republic of Seychelles launched the first-ever “blue bond”, with the support of the World Bank Group and the Global Environment Facility.

Global | Publication | June 06, 2025

ESG in Abu Dhabi: How does it link itself to Luxembourg?

In 2019, the Emirate of Abu Dhabi and the United Arab Emirates (UAE) declared, in the Abu Dhabi Sustainable Finance Declaration, their commitment to address climate change and the pursuit of a sustainable growth pathway acknowledging that climate change affects all economic sectors and all segments of society.

Global | Publication | June 02, 2025

ESG and internal investigations: New compliance challenges

As ESG concerns have come to the forefront in different jurisdictions, the scope of these inquiries is expanding in kind.

Global | Publication | April 14, 2025

Financial Services Regulatory ESG Monthly Updaters

Environmental, Social and Governance-related (ESG) matters are high on the global agenda with a focus not only on climate change, but also on wider environmental issues, such as, diversity and inclusion.

Global | Publication | February 26, 2025

Financial Services Regulatory Developments in ESG

ESG is high on the regulatory agenda. Businesses, governments, regulators, financial services firms and individuals all have a part to play in tackling climate change and this view is increasingly shared across society.

Global | Publication | February 25, 2025

Events and webinars

3. ESG Day

Angesichts wachsender gesellschaftlicher Erwartungen und zunehmender regulatorischer Unsicherheiten stehen Unternehmen vor der Herausforderung, ESG nicht nur als Pflicht, sondern als strategischen Erfolgsfaktor zu begreifen.

Germany | Webinar and Events | April 25, 2025

Environmental social and governance ESG

Gastech 2025: Delivering future energy

We’re proud to be part of Gastech 2025, the world’s leading forum driving the future of energy.

Global | Webinar and Events | July 31, 2025

Energy infrastructure and resources

Decarbonising aviation: A regulatory update

Following the elections across the US, EU, France and the UK in 2024, we explore the likely policy directions across these jurisdictions, as well as the consequences for aviation’s pursuit of sustainability, including the EU Taxonomy and sustainable aviation fuel.

Global | Webinar and Events | July 25, 2024

Transport