Sam Elliott is an associate in Ropes & Gray's ESG, CSR and business & human rights compliance practice. She advises multinational companies, private equity sponsors and their portfolio companies on an array of corporate responsibility, sustainability and human rights matters. Before focusing on ESG, Sam specialized in mergers & acquisitions, and she draws on that transactional background to give practical, business-focused advice.

Sam regularly advises clients on:

Regulatory compliance and frameworks

  • Compliance with a wide range of enacted, pending and proposed regulatory requirements, including (but not limited to) broad-based sustainability reporting laws, mandatory human rights due diligence regulations, supply chain transparency laws, modern slavery reporting, forced labor import bans, greenwashing bans, climate reporting and extended producer responsibility laws
  • Preparation and review of regulatory submissions and public disclosures
  • CSR legislation monitoring and regulatory engagement
  • Risk mitigation and crisis management
  • Alignment with voluntary and “soft law” frameworks, including the UN Guiding Principles on Business and Human Rights, the OECD Guidelines for Multinational Enterprises and the UN Sustainable Development Goals

Design and implementation of tailored policies, procedures and compliance programs

  • Alignment of company compliance programs with enacted regulatory requirements
  • Board and management training and integration of ESG into governance and business operations
  • Review of supplier codes of conduct, ESG-related policies, contract clauses and grievance/remediation mechanisms
  • ESG materiality assessments
  • Stakeholder engagement, including stakeholder survey

ESG due diligence

  • ESG due diligence in M&A and investment transactions
  • Risk and impact assessments and peer benchmarking
  • Risk mitigation and crisis management

Areas of Practice