The European Commission (“Commission”) has launched a four-week feedback period — open until June 3, 2026 — on a draft delegated act to revise the European Sustainability Reporting Standards (“ESRS 2.0”). Ultimately, EU companies in scope of the EU’s Corporate Sustainability Reporting Directive (“CSRD”) will have to draft their annual
Continue Reading European Commission Publishes “ESRS 2.0” for Public Consultation: Draft Closely Follows EFRAG’s Technical Advice with Additional Simplifications for Companies
Emma Sawatzky
Emma Sawatzky advises clients on a range of human rights and sustainability issues and supports them in evaluating and addressing potential legal, operational, and reputational risks across geographies and sectors.
As a member of Covington’s Business and Human Rights and Sustainability Practice Groups, Emma advises clients on the rapidly evolving legal and enforcement landscape. Emma has experience with preparing clients for modern slavery and sustainability reporting; conducting gap assessments and developing action plans for sophisticated compliance programs; formulating human rights policies; conducting BHR-related investigations and implementing remediation strategies; advising on human rights-related OECD proceedings; developing responsible sourcing frameworks (including risk assessments, traceability exercises, and supplier engagement strategies); and advising on the potential human rights impacts of downstream product and service use. Emma also assists clients with white collar investigations.