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1、ESG POLICY GUIDETHE FUTURE OF SUSTAINABILITY LEGISLATION FOR LUXURYCONTENTSPOSITIVE LUXURYESG POLICY GUIDEINTRODUCTION LEGISLATION ROADMAPPART 1:ENVIRONMENTALEU Green DealUK Plastic Packaging TaxPART 2:SOCIALHuman Rights and Forced LabourDue Diligence and Ban on Goods in EUPART 3:GOVERNANCE Mandator

2、y Disclosure StrategyforFinancingTransitionto a Sustainable Economy EU ESG Reporting European Green BondsPART 4:GREENWASHINGCITATIONS ACKNOWLEDGEMENTS34510141519202POSITIVE LUXURY 2023“The path to reaching net-zero by 2050 may be fraught,but the reward is considerable for those taking action while t

3、he consequences of inaction are unthinkable.With more companies making sustainability a core component of their business strategy,there is hope for the future.The world is watching:now is the time to turn aspiration into action.”Alyssa Auberger,Chief Sustainability Officer,Baker McKenzie The Race to

4、 Net-ZeroThe purpose of this bulletin is to give an update and overview of key upcoming sustainability legislation the luxury sector needs to be aware of to help mitigate climate,material and financial risks to their business.Due to the urgency of the climate crisis,as highlighted by COP27 and COP15

5、,increased and vocal demand for transparency from consumers,governments and key stakeholders,it is more important than ever to ensure companies are ahead of the legislation curve and have the right frameworks in place.Action is not necessary just to meet compliance or as the right thing to do corpor

6、ations are increasingly at risk to a rising tide of transparency-related litigation.Sustainability-related legislation is here and targets are clear.Businesses must take action as the tide is changing,and all businesses must work to ensure they can ride the wave,rather than be swept up in this immin