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Corporate Due Diligence and Reporting Requirements for Climate Change and Human Rights

In: International Community Law Review
Authors:
Jacinta Studdert Clyde and Co. Sydney, NSW Australia

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Valencia Govender Clyde and Co. Sydney, NSW Australia

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Johann Spies Clyde and Co. Sydney, NSW Australia

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Marta Jarque Branguli Clyde and Co. London United Kingdom

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Sofia Nievas Clyde and Co. London United Kingdom

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Maria Fernanda Roca Silva Clyde and Co. London United Kingdom

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Wen Zhu Clyde and Co. Beijing Mainland China

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Pryderi Diebschlag Clyde and Co. Central Plaza, Wanchai Hong Kong

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Remi Sassine Clyde and Co. Paris France

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Wim Cilliers Clyde and Co. Cape Town South Africa

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Kate Swart Clyde and Co. Cape Town South Africa

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Milena Szuniewicz-Wenzel Clyde and Co. London United Kingdom

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Sarah Hill-Smith Clyde and Co. London United Kingdom

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Saskia Wolters Clyde and Co. London United Kingdom

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Catherine Wang Clyde and Co. London United Kingdom

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Online Publication Date:
29 Jun 2023
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Abstract

Human rights, climate and nature-related corporate due diligence and reporting requirements differ around the world. In this article, we examine the legal and regulatory landscape that businesses are faced with in the following eight jurisdictions: (i) Australia; (ii) Chile; (iii) Mainland China; (iv) Hong Kong; (v) Colombia; (vi) France; (vii) South Africa; and (viii) the United Kingdom. We also provide a snapshot of key climate and sustainability-related legal developments in these jurisdictions, including important climate litigation and new legislation. Our findings indicate that reporting standards and regulatory requirements are evolving in each jurisdiction, and they show that a further increase in climate-related litigation is anticipated across these jurisdictions.

Title:
Corporate Due Diligence and Reporting Requirements for Climate Change and Human Rights
Article Type:
Research Article
DOI:
https://doi.org/10.1163/18719732-12341491
Language:
English
Pages:
333–394
Keywords:
corporate due diligence; climate-related disclosures; ESG reporting; Loi de Vigilance; corporate sustainability reporting; climate-related litigation
In:
International Community Law Review
In:
Volume 25: Issue 3-4
Publisher:
Brill | Nijhoff
E-ISSN:
1871-9732
Print ISSN:
1871-9740
Subjects:
Public International Law, International Law

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