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Climate Change Reporting Requirements Financial Reporting

Jones Day

Update on Australia's New Climate-Related Financial Disclosure Regime

Jones Day on

Australia's mandatory climate-related financial disclosure regime is inching closer to implementation after the proposed legislative reforms were passed by both Houses of Parliament in September 2024. As discussed in our...more

Jones Day

Coming Soon: Mandatory Climate Disclosure Laws in Australia

Jones Day on

The Development: On August 22, 2024, the Australian Senate passed the Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Bill 2024 ("Bill")....more

J.S. Held

Crosscurrents: Harmonizing Global Sustainability Reporting & IFRS and ESRS Interoperability Guide

J.S. Held on

Introduction: Advancing Global Sustainability Reporting Standards - To improve the alignment of sustainability reporting standards globally, the International Financial Reporting Standards Foundation (IFRS) and European...more

Jones Day

Australian Government Releases Draft Climate Disclosure Laws

Jones Day on

The Situation: The Australian government has released its widely anticipated exposure draft legislation for the introduction of Australia's national mandatory climate-related financial disclosures regime....more

Latham & Watkins LLP

France Transposes Corporate Sustainability Reporting Directive Into Law

Latham & Watkins LLP on

As the first EU country to transpose the CSRD into national law, France will gradually replace the EFPD with sustainability reporting under the new directive. The Corporate Sustainability Reporting Directive (the CSRD)...more

Dorsey & Whitney LLP

How California’s Sweeping New Climate Laws May Impact Your Business

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California recently enacted two sweeping and unprecedented laws that will require virtually all large companies who do any amount of business in California in any industry or sector to disclose their direct and indirect...more

BCLP

Crisis of Trust: Corporate Governance Update 2023

BCLP on

Following a series of accounting and audit scandals in recent years and what has been described as a “crisis of trust”, the UK Government, regulatory bodies, and institutional investor groups have set out to reform the UK’s...more

Allen Matkins

California Enacts Law Mandating Climate-Related Financial Risk Reporting

Allen Matkins on

This February post noted the introduction of SB 261 which aimed at imposing climate-related financial risk reporting.  In the ensuing months, the bill was amended seven times and garnered numerous supporters and opponents. ...more

Integral Consulting Inc.

The Taskforce for Nature-related Financial Disclosures Has Released Its Final Guidance.

On September 18, the Taskforce for Nature-related Financial Disclosures (TNFD) released its final set of recommendations and guidance for implementation. The bottom-line message: the health and resilience of nature is no...more

Hogan Lovells

ESG Market Alert – November 2022

Hogan Lovells on

In this alert, we provide a round-up of the latest developments in ESG for UK corporates. In this month’s ESG Market Alert, we cover: The expanding scope of EU rules on ESG disclosures; FRC Lab launches project on...more

Jones Day

New Zealand Government Introduces World-First Climate-Reporting Disclosure Laws

Jones Day on

On April 12, 2021, the New Zealand government introduced an omnibus bill into parliament, aiming to introduce mandatory requirements for businesses in the financial sector to disclose the impacts of climate change on...more

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