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Environmental, Social & Governance (ESG)

Law Firm in the Netherlands specialised in Environmental, Social & Governance (ESG)

Environmental, Social and Governance (ESG) criteria are at the forefront of corporate strategies due to investor, customer and regulator expectations. The topic has been gaining momentum and is expected to accelerate in the coming years. We advise clients, from multinationals to start ups in all sectors on areas of ESG-related law, including ESG due diligence and risk assessments, renewable energy, climate change litigation, sustainable supply chains, whistleblowing, sustainable real estate, ESG funds and green finance.

International & multidisciplinary

CMS understands that sustainability issues impact all areas of a business. CMS is a full-service law firm, where experts from many practice areas continuously develop our shared ESG practice. Our ESG practice brings together the expertise and best practices of lawyers across 40+ countries specializing in key areas of law relating to ESG regulation, risk and strategy.

Sector approach

CMS has a strong presence and track record advising clients in different sectors on many sustainability issues impacting their current and future operations and strategies. Thanks to our deep sector knowledge, we can anticipate how the rapidly evolving ESG regulatory landscape will impact any specific sector and develop innovative solutions that enable clients to stay one step ahead of emerging ESG regulations and stakeholder expectations. This allows us to provide cutting edge sustainability advice to our clients as it relates specifically to their business needs.

Developing and sharing our ESG knowledge

Due to the rapidly evolving nature of the ESG regulatory landscape, CMS believes education and collaboration on this developing area of law is key. Firstly, we are investing significantly in deepening our lawyers’ ESG knowledge and capabilities, providing a profound ESG education programme in close cooperation with the University of St. Gallen in Switzerland. Secondly, we share our thought leadership on ESG with our clients through our continuous stream of ESG related publications and by offering bespoke ESG training sessions, so clients can stay ahead of changes to law and regulations. And thirdly, since we monitor developments across industries, we can share and apply learning from one sector to another and help clients accelerate on path finding projects.

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Clean Energy, Environment & Climate Change
With more than 450 lawyers in more than 70 offices across the globe, our Energy & Climate Change Group is one of the largest of its kind.It w
Risk and Investigations Venus Fly Trap Brochure 925x290
Governance, Risk & Compliance - GRC International
Companies across all sectors and of all sizes are facing increasing pressure from investors, customers and regulators to comply with environmental, so
Social / Human rights
Environmental, social, and governance (ESG) strategies often concentrate more on environmental issues. However, social factors are increasingly import
Green blue building
Sustainable Finance
Sustainable finance is about including environmental, social and governance (ESG) considerations in investment and finance decisions. In recent years,
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ESG e-guide
Over a relatively short period of time, the implementation of ESG (environmental, social and governance) aspects in commerce has grown to become a strategic priority at management level. While the substance of ESG is likely to evolve in the coming years, the underlying impulse for businesses to make a social contribution, and not just an economic one, is here to stay. In essence, it is about maintaining and reinforcing the social licence of a business to operate in a rapidly changing world. As a result, ESG goes to the heart of every business. Future-looking companies Not all aspects of E, S and G are priorities for all companies. Companies will carefully have to weigh which ESG aspects they want to focus on. For that reason, it is instructive to observe organisations that approach ESG in a rigorous, strategy-driven, socially attuned way. McKinsey calls these organisations ‘for­ward-look­ing companies’. They make ESG intrinsic to their strategy by deliberately applying those ESG aspects that connect to the core of their business. Forward-looking companies also promote competition by standing out and using good corporate citizenship to contribute to finding solutions to existential challenges, such as climate change. Distinguishing role Whatever your company's ambition, you will always need to comply with the ESG regulations, including those on environmental legislation, labour-law issues and governance. But forward-looking companies take it one step further, and usually raise the bar by focusing on certain aspects of ESG in which they can play a leading or distinguishing role. Ideally, this will also motivate similar companies to take a comparable route when it comes to ESG. Roadmap to social profit This ESG special publication provides company lawyers a concise overview of the most important ESG regulations, as well as concrete tools to give managers better advice in the field of ESG. Various aspects and elements of a company will be discussed: from the distribution chain to commercial property, from sustainable financing issues to the desired level of diversity and inclusivity within the population, and from governance to ESG litigation.


The European Commission reports on the open and targeted consultations...
BackgroundThe Sustainable Finance Disclosures Regulation (SFDR1) applies since March 2021 with a view to providing transparency to investors about the sustainability risks associated with their investments...
Plastics and packaging laws in The Netherlands
1. What is the general legislative framework regulating packaging and plastic waste? The general aim of the Dutch legislative framework is to reduce litter and to protect the public interest and the...
After EU Commission's first decision on Carbon Contracts for Difference,...
The European Commission approved the first Carbon Contracts for Difference (CCfD) scheme under the new Guidelines on State aid for climate, environmental protection and energy 2022 (CEEAG).Fol­low­ing the...
The CBAM – what is it and how will it affect the market?
Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism (CBAM) entered into force on 17 May 2023. The implementation of the CBAM has been divided into a transitional period (from 1...
Greenwashing: Stricter EU rules on environmental marketing ban misleading...
On 17 January 2024, the European Parliament voted to adopt the Directive on Empowering Consumers for the Green Transition (the ECGT Directive), which seeks to protect consumers from various misleading...
CBAM: Just over a week to comply
As the deadline for the first Carbon Border Adjustment Mechanism (CBAM) report approaches on January 31st, it is crucial for undertakings engaged in importing relevant goods into the European Union to...
ESG Power Hour: Discover the trends for 2024
We cordially invite you to the webinar "ESG Power Hour: Discover the Trends for 2024" on Thursday 14 December 2023, from 08:30 to 09:30 AM, live via GoTo Webinar.
COP28: Global Health Under the Spotlight
Health took centre stage at the first ever ‘Health Day’ at COP28 on 3 December. The program focused the attention of world leaders on the profound public health-related issues stemming from climate...
Carbon Border Adjustment Mechanism transition in effect since 1 October...
On 1 October 2023, a two-year transitional period began for implementation of Regulation (EU) 2023/956, which introduces the Carbon Border Adjustment Mechanism (CBAM). CBAM levies punitive CO2 charges...
CMS Infrastructure Index: Partnerships, policies and geopolitics
The Infrastructure Index is designed to help investors understand the environment they may encounter in 50 different jurisdictions. Data from the 50 jurisdictions was analysed against nine key criteria to create a guide to the most attractive destinations for infrastructure investment. We also look at developments in some of the nations included in the Infrastructure Index, this year highlighting in particular the situation in our top-ranked country Germany and the need for reconstruction in Ukraine.
CMS contributed to the conversations at, and around, COP28 by hosting a series of events to collaborate, debate and look forward. Here, our experts publish soundbites and commentary to share their perspectives on the impacts of the announcements and agreements. 
Futureproof Real Estate
The impact of European ESG-regulation on the Real Estate & Construction sector.