For decades, companies have built linear supply chains optimized for cost and speed. Today, the landscape has changed dramatically. Geopolitical volatility, great power tensions, regulatory constraints, and climate-related risks make every link in the chain a potential point of failure.
The implementation process of the Corporate Sustainability Reporting Directive (CSRD) has reached a decisive institutional milestone. With the public consultations formally closed on June 3, 2026, the European Union has launched a major rationalization of its ESG regulatory framework.
The evolution of climate litigation is driving a shift in the parameters used to evaluate the conduct of directors and officers. While climate change was previously perceived as an ethical or reputational externality, it is now configured as a "foreseeable" and, therefore, actionable legal risk.
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In 2025, global investments in the energy transition reached a record $2.3 trillion, marking an 8% increase compared to the previous year. Despite this acceleration, the path toward the net-zero target is estimated to require approximately $30 trillion in additional capital, encompassing corporate investments and infrastructure, to decarbonize the eight high-emitting industrial sectors that alone generate 40% of global greenhouse gas emissions by 2050.
Climate litigation has matured into a systemic business risk with direct implications for corporate strategy, governance, capital allocation, and market access. Companies are now expected to take responsibility for their emissions, environmental impacts, and climate risks, moving beyond direct operations to encompass the entire asset lifecycle and the broader value chain.
The European Parliament's recent draft report on the revision of the SFDR outlines the future regulatory framework for sustainable finance (SFDR 2.0). The draft proposes a strategic rebalancing of the European Commission’s initial proposal, aiming to strengthen the effectiveness of the regulatory framework while reducing the administrative burden on market participants.
In the context of evolving climate-related regulations, compliance with international accounting standards assumes relevance far beyond technical-financial boundaries. The IFRS Accounting Standards represent legal obligations, whose breach can generate significant consequences for companies, their management bodies, and reporting process participants.
In recent years, and with clear acceleration in 2025, the international regulatory framework has been enriched by what are known as Transition Laws: climate regulations introduced to reduce greenhouse gas emissions and achieve the objectives of the Paris Agreement, imposing immediate accounting obligations under IFRS Accounting Standards.
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Traditional due diligence focused primarily on mitigating legal and reputational risks. The modern approach demands an integrated vision that transforms the supply chain into a driver of sustainable value.
Failure to properly account for climate impacts in corporate financial statements exposes businesses to severe consequences. In a context of heightened scrutiny understanding these implications is essential for boards of directors.
Responsible supply chain management is rapidly becoming a binding regulatory obligation. A company’s supply chain significantly extends its sphere of influence beyond the boundaries of the organization itself, exposing it to external factors that may fall outside the control of internal policies.
In recent years, the growing focus on environmental sustainability has made it necessary to establish a more stringent regulatory framework to counteract greenwashing practices. EU Directive 2024/825 represents a fundamental step in this direction, introducing clear and binding principles to ensure transparency and truthfulness in environmental claims directed at consumers.
Supply chain due diligence has evolved from a voluntary best practice to a fundamental business requirement, driven by regulatory pressures, stakeholder expectations, and the imperative to manage complex operational risks.
In today's economic landscape, responsible supply chain management represents an imperative for companies across all sectors. The growing complexity of global supply chains, combined with the evolution of international regulatory frameworks, makes the implementation of structured due diligence systems indispensable.
In recent years, Environmental, Social, and Governance (ESG) considerations have evolved from a peripheral concern to a core element of corporate strategy, and this shift has profoundly impacted the landscape of mergers and acquisitions (M&A).
In June 2023, the European Commission updated its Horizontal Guidelines, clarifying how Article 101 of the Treaty on the Functioning of the European Union (TFEU) applies to various forms of cooperation agreements, including sustainability-focused collaborations.
On April 9, 2024, the board of the Science Based Targets initiative (SBTi) announced its decision to allow the use of environmental attribute certificates (including carbon credits) to meet Scope 3 (value chain) emissions targets.
Enjoy the second episode of "van Berings' talks" dedicated to Sustainability Agreements.
As a part of van Berings’ commitment to the United Nations Global Compact, we are pleased to share with you that we have submitted our Communication on Progress via the UNGC on-line platform (reporting period: 01/2024 - 06/2024).
Our Partner Luca Lippolis delves into the relationship between the so called "Sustainability Agreements" and EU Antitrust Regulations.
Alessandro Cattaneo, Head of Sustainability del nostro studio, ci parla dei vantaggi che possono derivare dalla redazione e pubblicazione del Bilancio di Sostenibilità.
On November 30th, 2023, the Official Journal of the EU published the new Regulation (EU) 2023/2631 (“Regulation”), which establishes a comprehensive framework for the issuance and regulation of bonds aiming to be labelled “green” in the European Market.
In questo nuovo episodio di van Berings Talks, torniamo a parlare del Bilancio di Sostenibilità, affrontando il tema dei soggetti obbligati alla redazione.
Che cos'è il Bilancio di Sostenibilità? L'abbiamo chiesto ad Alessandro Cattaneo, Head of Sustainability del nostro studio, che ci ha risposto così.
As a part of van Berings’ commitment to the United Nations Global Compact, we are pleased to share with you that - as every year - we have submitted our Communication on Progress via the UNGC on-line platform (reporting period: 10/2022 - 12/2023).
In the evolving landscape of finance, the unison of Private Equity and ESG principles is a match made in sustainability heaven. Although these two worlds might appear unrelated at first, their convergence is not only possible but increasingly enticing. In this article, we delve into the motivations behind this union, examining why companies are gravitating toward ESG and why European investors are actively seeking sustainability-related investments.
Since 2021, van Berings has been committed to the UN Global Compact and we are glad to share with you our 2022 Communication on Progress.
The Financial Conduct Authority (“FCA”) has recently received an influx of applications for the authorization of climate-related funds.
Episode 3 of 3: Green Loans and Sustainability-Linked Loans
Episode 2 of 3: Sustainability-Linked Bonds
By joining Net Zero Lawyers Alliance ("NZLA"), van Berings further reinforces its longstanding committment to the Race to Zero philosophy as part of its broader sustainability-driven strategy.
Episode 1 of 3: Green Bonds, Social Bonds and Sustainability Bonds
The COP26 is still running in Glasgow under the spotlight of media and public
opinion, and the international debate on climate change is getting tougher as
days come by.
We had the pleasure to attend the Climate Law and Public Policy Conference preparatory to Climate Law & Governance Day 2021 during COP26, hosted by the University of Cambridge on October 29-30.
Nowadays, sustainability – intended in the broader sense of positive environmental and social impact of business efforts – is a sensitive topic for many entrepreneurs. Promoting certain "social structures" aimed at pursuing sustainability, without losing track of the business side, is the goal of recent actions of the Italian legislator.