News & Analysis as of

Disclosure Requirements Corporate Social Responsibility Financial Reporting

J.S. Held

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

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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

Holland & Knight LLP

SEC Adopts Landmark Climate Disclosure Rules

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The U.S. Securities and Exchange Commission (SEC) on March 6, 2024, adopted a new slate of standardized climate-related disclosure rules for public companies and foreign private issuers. Adopted by a 3-2 vote, the final rules...more

Goodwin

New ISSB Sustainability Standards: A Long-awaited Milestone for Harmonising ESG-Related Disclosure

Goodwin on

On 26 June 2023, the International Sustainability Standards Board (“ISSB”) issued its first two sustainability standards, IFRS S1 and IFRS S2. These standards, which incorporate the recommendations of the Task Force on...more

Wilson Sonsini Goodrich & Rosati

International Sustainability Standards Board Publishes Sustainability and Climate Disclosure Standards

On June 26, 2023, the International Sustainability Standards Board (ISSB) published its first two sustainability disclosure standards, International Financial Reporting Standards (IFRS S1) – General Requirement for Disclosure...more

Bennett Jones LLP

International Sustainability Standards Board Releases Sustainability Disclosure Standards

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On June 26, 2023, the International Sustainability Standards Board (ISSB) released the final versions of its first two global sustainability disclosure standards for financial reporting (the ISSB Standards). The ISSB aims to...more

J.S. Held

Crosscurrents: Corporate Sustainability Reporting Directive (CSRD) & ESG Reporting in Europe

J.S. Held on

In mid-November 2022, the European Parliament adopted the Corporate Sustainability Reporting Directive (CSRD), a major expansion of the 2014 Non-Financial Reporting Directive (NFRD). The new rules will quadruple the number of...more

Hogan Lovells

ESG Market Alert – November 2022

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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

Hogan Lovells

Navigating the evolving ESG disclosure landscape as a U.S. public company - Chief Executive digital publication

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As momentum builds for disclosure, boards and management should consider the following practices to minimize legal risk and fully leverage the benefits a successful environmental, social, and governance (ESG) strategy can...more

Latham & Watkins LLP

ESG Toolkit Expands for European PE

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Green shoots emerge as PE firms consider new ways to incorporate ESG into dealmaking. Market sentiment and the increasing importance of environmental, social, and governance (ESG) to firms’ competitiveness across the...more

Perkins Coie

Sustainability Disclosures: What Is Material?

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It is no surprise that more and more companies are issuing sustainability reports and broadly disclosing the effects of environmental, social, and governance (ESG) issues. A wide range of stakeholders are demanding this...more

Skadden, Arps, Slate, Meagher & Flom LLP

Enhancing Disclosure Controls and Procedures Relating to Voluntary Environmental and Social Disclosures

Companies are increasingly providing disclosure about their current efforts and future commitments on environmental and social (E&S) matters. The percentage of S&P 500 companies publishing sustainability or corporate social...more

Latham & Watkins LLP

Companies Must Carefully Consider ESG Disclosures Under UK Non-Financial Reporting Directive

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Companies should conduct thorough due diligence in light of closer scrutiny from stakeholders and governmental and non-governmental bodies. Companies are facing increasing pressure to report on environmental, social, and...more

Parker Poe Adams & Bernstein LLP

Sustainability Reporting Gains Momentum

A couple of years ago I suggested that companies should consider adding new, or enhancing their existing, sustainability disclosures. The trend toward sustainability (frequently known as “ESG” for environmental, social and...more

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