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ESG

Environmental, social and governance (ESG) criteria are at the forefront of corporate strategies due to investor, customer and regulator expectations. ESG is broadening its scope of influence to cover all economic and policy sectors. From energy, finance and urban planning to tax – these are just a few of the areas that are being impacted.

We advise clients – from multinationals to start ups – in all sectors and areas of ESG-related law, including:


At CMS, our approach is integrated and multidisciplinary. This enables us to anticipate and understand the issues in the rapidly evolving ESG landscape. With their in-depth expertise in these areas, our teams of lawyers around the world identify risks and threats while seizing opportunities arising from the increasing focus on ESG for our clients.

We will help you successfully meet the demands of climate change, technological disruption, urbanisation and social concerns.

01/09/2022
ESG Hub
ESG factors have moved from being a niche concern to a strategic board level priority across all sectors and jurisdictions. Whether a business is a financial institution, an energy company, or a tech start-up – all companies with a future must now focus on ESG as a business imperative. 

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12/03/2024
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...
05/03/2024
Plastics and packaging laws in Poland
1. What is the general legislative framework regulating packaging and plastic waste in your jurisdiction? In Poland the legislative framework regarding packaging and plastics is set by EU and national...
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28/02/2024
Green transformation in Poland: opportunities and challenges
 
23/02/2024
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...
31/01/2024
Poland’s changes to waste management system in line with EU directives
The recent past has been full of legislative changes regarding waste management, driven by the implementation of environmental and climate protection legislative packages, including the introduction of...
25/01/2024
Emerging Europe M&A Report 2023/2024
Despite geopolitical tensions, fears of recession and strong inflationary pressures across the EU, as well as the fiscal tightening needed to contain them, M&A in the CEE region has remained reasonably buoyant. Findings from the CMS Emer­ging Europe M&A 2023/24 report, published in cooperation with EMIS, demonstrate the resilience of the Emerging Europe deals market as activity holds firm against a backdrop of geopolitical tensions and strong inflationary pressures. Welcome to the 2023/24 edition of the Emerging Europe report.
19/01/2024
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...
19/01/2024
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...
10/01/2024
CMS advises Polska Grupa Energetyczna on financing related to its ESG rating
International law firm CMS has advised PGE Polska Grupa Energetyczna S.A. on raising funds to finance its general corporate and investment needs under a sustainable financing formula, and on the signing...
08/12/2023
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...
24/11/2023
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...
21/09/2023
The European Corporate Sustainability Due Diligence Directive (CSDDD) –...
What is CSDDD?On 23 February 2022, the European Commission published its proposal for a Directive on corporate sustainability due diligence (the “Proposal”), which aims to foster sustainable and responsible...