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Insights

Analysis, Case Law & Commentary on ESG and Corporate Risk

Legal Thinking at the Intersection of ESG, Risk, and Corporate Strategy

Across the UK and EU, ESG-related litigation, regulatory reform, and investor scrutiny are reshaping the way companies approach governance, due diligence, and deal-making. This Insights section examines the legal precedents and policy trends that matter — with practical takeaways for legal advisers, in-house teams, and acquirers.
Through curated articles, case commentary, and strategic guidance, this space is designed to help you anticipate legal exposure, respond to evolving standards, and navigate ESG risk with confidence.

The greatest danger in times of turbulence is not the turbulence — it is to act with yesterday’s logic.

Peter Drucker

Understanding the EU CSDDD

EU Corporate Sustainability Due Diligence Directive: What It Means for UK Buyers

The EU’s landmark directive has extra-territorial reach. Learn how it impacts UK acquirers, even post-Brexit — and why ESG compliance is now central to deal strategy.

Risk, Value & ESG Exposure

Risk and Valuation: ESG Red Flags in Cross-Border M&A

From climate liabilities to labour practices, ESG risks can derail a deal or diminish long-term value. Discover the key warning signs investors and legal teams should not ignore.

Strengthen Your ESG Due Diligence

How to Future-Proof ESG Due Diligence in a Shifting Regulatory Landscape

With laws evolving rapidly across jurisdictions, legacy due diligence models no longer suffice. See how legal, compliance, and M&A teams can adapt.

Key Legal Cases Shaping ESG and Corporate Liability

Lungowe v Vedanta Resources plc (2019) ​

The UK Supreme Court confirmed that a UK parent company can be held liable for environmental damage caused by a foreign subsidiary.

This landmark ruling reinforced the importance of corporate governance structures and public ESG commitments. In M&A, it underscores the need to scrutinise not only a target’s direct actions but also group-wide oversight and reporting lines

Real operational control creates legal exposure — even across borders.

The judgment confirmed that parent companies may owe a duty of care where they exercise control over subsidiary policy and operations. ESG oversight is now a potential legal liability in group-wide corporate structures.

A wake-up call on supply chain governance and investor activism.

Investors initiated litigation claiming share price losses linked to labour abuses in Boohoo’s UK supply chain. This case reflects the growing alignment between ESG failures and shareholder action — and the financial consequences of reputational damage.

Fiduciary duties now include ESG and climate responsibility.

Though unsuccessful, this case illustrates increasing pressure on institutional investors to align portfolios with climate objectives. It also signals potential liability in M&A involving pension schemes, funds, or board-level stewardship.

Climate risk is human rights risk.

A Dutch court ordered Shell to reduce global emissions, framing climate strategy as a legal duty under human rights law. This precedent has wide-reaching implications for acquirers, investors, and directors exposed to climate litigation risk.
James Cronin Consulting

Specialising in corporate law with a focus on M&A due diligence, ESG risk, and human rights compliance.