Michael Littenberg and Sam Elliot examine the main developments and ponder what to expect going forward.
Due diligence
The Corporate Sustainability Due Diligence Directive introduces mandatory environmental and human rights obligations for certain large EU and non-EU companies.
The FCA is auditing how supervised firms manage their compliance systems – we take a look at good and poor practices.
The judgment sends a powerful message about the limits of deceit in heavily negotiated M&A transactions and the high threshold for these types of claims.
Issues highlighted in the report include the quality of customer risk assessment, detailed practical guidance, recordkeeping, and independent second-line assurance.
When buying off-the-shelf guff policies leads to poor risk management: what to look out for and what to avoid.
While the frameworks share similar aims, they differ in scope and depth of requirements
New benchmark report shows challenges in turning human rights commitments into action, with pension funds outperforming banks.