Sustainability requirements are increasingly being translated—through disclosure obligations, supply chain due diligence, market access rules, investment and financing requirements, and corporate governance—into concrete legal duties and commercial constraints for businesses. ESG is therefore no longer simply a matter of report preparation; it has become integral to corporate governance, transaction execution, day-to-day operations, and dispute management.

Our ESG practice focuses on legal accountability and practical implementation. Drawing on our capabilities in corporate governance and compliance, real estate and construction, employment and human resources, capital markets, white-collar criminal defense and anti-fraud investigations, dispute resolution, and international expansion, we address the practical needs of listed companies, state-owned enterprises, construction and engineering businesses, and companies operating internationally. We translate domestic and overseas regulations and business-partner requirements into workable governance structures, disclosure practices, management processes, and contractual arrangements. Depending on the needs of each engagement, we work with environmental and technical consultants, carbon accounting specialists, auditors and assurance providers, and overseas professional advisers to deliver solutions that balance regulatory compliance with commercial viability.

Main service contents：

● ESG Governance and Disclosure
Legal support for identifying material ESG topics and conducting materiality assessments; defining board and management responsibilities; drafting terms of reference for dedicated committees; establishing ESG policies and procedures, internal controls, performance measures, and accountability mechanisms; identifying applicable domestic and overseas sustainability and climate disclosure requirements; reviewing disclosure controls, data sources, internal approval procedures, supporting documentation, and consistency across reports and filings; reviewing green claims, emissions-reduction targets, environmental labels, and related marketing to mitigate greenwashing risk; and assisting with regulatory inquiries, verification of information used in ESG ratings, and external assurance.

● ESG Due Diligence, Transactions and Financing
ESG legal due diligence for investments, mergers and acquisitions, financing transactions, construction and engineering projects, and supply chain arrangements; risk assessments, remediation plans, and transaction protections, including conditions precedent, representations and warranties, covenants, and indemnities; and legal support for green finance and sustainability-linked financing.

● Environmental, Climate and Carbon Compliance
Legal compliance relating to environmental permits, environmental impact assessments, pollution prevention and control, solid waste management, and ecological conservation; legal review of carbon emissions data and compliance obligations, as well as arrangements for trading carbon allowances, green electricity, and green certificates; and assistance in responding to environmental regulatory investigations, administrative disputes, and claims involving ecological and environmental damage.

● Employment, Human Rights and Supply Chain Responsibility
Advice on employment practices, occupational health and safety, equal employment opportunity, and employee rights; workforce arrangements in corporate restructurings, shutdowns, and relocations; and supplier codes of conduct, supply chain labor and human rights due diligence, contractual provisions, and corrective action mechanisms.

● Business Ethics and Internal Investigations
Anti-corruption, anti-bribery, and anti-fraud controls; conflict-of-interest policies, whistleblowing mechanisms, and internal investigation procedures; advice on data and personal information protection, consumer protection, and responsible marketing; and investigations into misconduct, attribution of responsibility, and compliance remediation.

● International Expansion and Cross-Border ESG
Identifying and addressing sustainability disclosure, carbon border adjustment, supply chain due diligence, and product life-cycle requirements in target markets; reviewing and negotiating ESG provisions required by overseas customers, investors, and purchasers; and establishing contractual performance and risk management mechanisms for cross-border supply chains.

● ESG Disputes and Crisis Management
Handling regulatory investigations and disputes relating to ESG disclosures, green claims, environmental liability, supply chains, and employee rights; and providing support with risk assessments, evidence preservation, regulatory engagement, litigation and arbitration, compliance remediation, and crisis response.