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

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.