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1603 results

Human Rights Obligations of Companies: International Regulation and Shifts in Focus

This article explores the evolution of business and human rights law, examines the EU framework in this context, and highlights the significance of human rights due diligence for companies.

New double tax treaty concluded with the United Kingdom ratified by Luxembourg

The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024.

ESG and sustainable finance update: how to manage greenwashing risks in green and sustainability-linked loans and bonds

With green, sustainable and sustainability-linked debt funding on the rise, how do financial market participants steer clear of greenwashing risks when they provide or attract such debt funding?

Proposed amendments in the Dutch 2024 Tax Package related to ESG

On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert.

Stibbe Luxembourg lawyers co-author the second edition of the SFDR Implementation Guide

Edouard d'Anterroches (Partner) and Nicolas Pradel (Senior Associate) co-authored the second edition of the Sustainable Finance Disclosure Regulation (SFDR) Implementation Guide published on 11 April 2023.

Informal views issued in agricultural industry and banana sector

The Belgian Competition Authority (BCA) informally accepted a commitment agreed by the partners of the Belgian Agro Food Chain Platform, limiting the possibility to contractually exclude the theory of change of circumstances.

CBAM: current and future obligations for importers of certain carbon-intensive goods

The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.

CBAM: de verplichtingen die nu en straks gelden voor importeurs van bepaalde koolstof-intensieve goederen

Per 1 oktober 2023 is het Carbon Border Adjustment Mechanism (CBAM) in werking getreden. Importeurs van bepaalde koolstof-intensieve goederen moeten rapporteren over de emissies die vrijkomen bij de productie van die goederen.

Construction activities under the Environment and Planning Act

The nature of the permit system for construction activities will change significantly when the Environment and Planning Act (the “Act”) enters into force on 1 January 2024.

Bouwactiviteiten onder de Omgevingswet

Met de inwerkingtreding van de Omgevingswet (“Ow”) per 1 januari 2024 wijzigt het vergunningstelsel voor bouwactiviteiten wezenlijk van karakter.

Work-related Mobility of Persons Decree to enter into force on 1 July 2024

The Besluit werkgebonden personenmobiliteit (Work-related Mobility of Persons Decree) will entry into force on 1 July 2024.

Besluit werkgebonden personenmobiliteit treedt op 1 juli 2024 in werking

Op 1 juli 2024 treedt, als onderdeel van de Omgevingswet, het ‘Besluit werkgebonden personenmobiliteit’ in werking.

Frequent ESG disclosure issues under the EU Sustainable Finance framework explained

ESMA publishes explanatory notes to various concepts under the Taxonomy Regulation, the Sustainable Finance Disclosure Regulation and the Benchmark Regulation.

Developments in green bonds: On 21 December 2024 the EU Green Bond Regulation starts to apply

In this blog, Marieke Driessen and Niek Groenendijk of our Financial Markets team discuss the EU green bonds regulation which will start applying in 2024. 

ESG disclosure in equity prospectuses: current state of affairs

In a world where ESG takes centre stage, equity prospectuses will need to include disclosure on all material ESG-related matters.

Bill for the Corporate Sustainability Reporting Directive Implementation Act (CSRD) submitted to the Lower House

The Bill for the Corporate Sustainability Reporting Directive Implementation Act was submitted to the Lower House on 13 January 2025.

Wetsvoorstel implementatie richtlijn duurzaamheidsrapportering (CSRD) ingediend bij Tweede Kamer

Op 13 januari 2025 is het Wetsvoorstel implementatie richtlijn duurzaamheidsrapportering ingediend bij de Tweede Kamer. Het wetsvoorstel strekt tot implementatie van de Corporate Sustainability Reporting Directive (CSRD).

Rules against deforestation: the effect and coming into effect of the Deforestation Regulation

Developments regarding the regulation on deforestation. In this blog we address the most prominent matters.

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