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Latham & Watkins LLP

European Commission Opens Infringement Procedures Regarding Sustainability Reporting Rules

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The EU Corporate Sustainability Reporting Directive (CSRD, or the Directive) took effect beginning 2024 and requires mandatory sustainability reporting by a first set of companies in 2025. Under the terms of the CSRD, the...more

Latham & Watkins LLP

The EU’s Corporate Sustainability Due Diligence Directive - Obligations for Companies

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On 5 July 2024, the final text of the Corporate Sustainability Due Diligence Directive (CSDDD) was entered into the Official Journal of the EU. The CSDDD will enter force on 25 July 2024. This marks the final key step in the...more

Latham & Watkins LLP

EU Adopts Corporate Sustainability Due Diligence Directive

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The CSDDD is set to impose mandatory human rights and environmental due diligence obligations for in-scope companies. On 5 July 2024, the Corporate Sustainability Due Diligence Directive (CSDDD) was published in the...more

Latham & Watkins LLP

China’s Ministry of Finance Publishes Corporate Sustainability Disclosure Standards

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The Standards provide a framework for all Chinese companies’ sustainability disclosures and the applicability extends beyond listed companies. On May 27, 2024, China’s Ministry of Finance published the new Corporate...more

BCLP

UK Corporate Briefing - June 2024

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Welcome to the Corporate Briefing, where we review the latest developments in UK corporate law that you need to know about....more

Latham & Watkins LLP

UK Government Update on Sustainability Disclosure Requirements Framework

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On 16 May 2024, the government published updated guidance regarding the UK Sustainability Disclosure Requirements (SDR) framework. The SDR was first set out in Greening Finance: A Roadmap to Sustainable Investing in...more

Goodwin

Horizon Scan for Private Investment Funds - May 2024

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Welcome to the second edition of our Horizon Scan for 2024: key recent and expected funds, regulatory, and tax developments to look out for. As before, we focus on the most important developments and changes that we expect to...more

Fenwick & West LLP

ESG Insights: Silicon Valley’s Largest Public Tech and Life Sciences Companies Expanded ESG Reporting in 2023

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Amidst challenges and conflicting demands from a variety of stakeholders, technology and life sciences companies have increased their voluntary disclosure regarding environmental, social and governance (ESG) concerns. Despite...more

Paul Hastings LLP

PH ESG Comparative Analysis of the SEC Climate Rule and EU CSRD & ESRS

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Please see chart below for more information....more

A&O Shearman

Will sustainability reporting and disclosure requirements improve ESG and financial performance?

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Sustainability reporting and disclosure can bring many benefits, including greater transparency and increased accountability. But unless coupled with, and closely tied to, the implementation of a clear business strategy for...more

A&O Shearman

UK FCA’s new package of sustainability disclosure requirements, labelling rules and anti-greenwashing rule

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The Financial Conduct Authority’s (FCA) new package of sustainability disclosure requirements (SDR) and investment labelling rules is a key pillar of the UK government’s efforts to introduce an economy-wide SDR regime. All...more

Skadden, Arps, Slate, Meagher & Flom LLP

2024 Insights: ESG

The Supreme Court’s Affirmative Action Opinion Continues To Spawn Challenges to DEI Programs - Businesses can expect continued challenges to DEI programs, as emboldened opponents to these programs seek to expand the reach...more

Skadden, Arps, Slate, Meagher & Flom LLP

Non-EU Companies Face Challenges Preparing for Europe’s Corporate Sustainability Reporting Directive

Key Points - - Detailed rules governing some of the upcoming requirements for sustainability disclosures will help companies prepare to comply, but many requirements have still not been specified. - The rules for...more

Jones Day

Mandatory Climate Change Reporting Requirements Under the New European ESRS E1

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Companies within the scope of the Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive...more

White & Case LLP

The European Green Bonds Regulation a Big Deal for the Green Deal

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The European Green Bonds Regulation (the "EuGB Regulation") was published yesterday in the European Union's Official Journal. The EuGB Regulation introduces the “European Green Bond Standard” or ("EuGBS"), as a...more

Wilson Sonsini Goodrich & Rosati

Fact Sheet on the EU Corporate Sustainability Reporting Directive

The EU’s Corporate Sustainability Reporting Directive (CSRD) significantly broadens existing nonfinancial disclosure requirements currently covered by the Non-Financial Reporting Directive (NFRD). The CSRD will progressively...more

Skadden, Arps, Slate, Meagher & Flom LLP

Q&A: The EU Corporate Sustainability Reporting Directive – To Whom Does It Apply and What Should EU and Non-EU Companies Consider?

As part of its commitment to strengthen sustainability disclosure in its 2018 Sustainable Finance Action Plan, the European Commission (EC), together with the European Financial Reporting Advisory Group (EFRAG), has conducted...more

Mayer Brown Free Writings + Perspectives

The EU Corporate Sustainability Reporting Directive is upon us – what non-EU companies should know and do

The EU Corporate Sustainability Reporting Directive (“CSRD”) entered into force on 5 January 2023 and the associated European Sustainability Reporting Standards (“ESRS”) were adopted by the European Commission on 31 July...more

NAVEX

5 Reasons SMBs Should Focus on ESG

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Today, society has increasing expectations of the role businesses should play in tackling some of the planet’s biggest challenges, such as climate change and social justice issues. Environmental, social and governance is a...more

Latham & Watkins LLP

EU Corporate Sustainability Reporting Directive Redefines ESG Reporting

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The European Union’s Corporate Sustainability Reporting Directive (CSRD), which entered into force in January 2023, marks a new era for ESG reporting across Europe (and globally). CSRD is the latest in a wave of new rules...more

A&O Shearman

ACRA and SGX RegCo Consult on Climate-Related Disclosure

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ACRA and SGX RegCo are consulting on recommendations for climate-related disclosure reporting for Singapore companies. The recommendations cover both listed and large non-listed companies. The requirement will be rolled out...more

Latham & Watkins LLP

Recent Developments for UK PLCs - July Edition

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This edition covers new global sustainability reporting standards, proposals to reform corporate criminal liability laws, the enactment of FSMA 2023, FRC guidance on dividend reporting, Investment Association guidance on...more

Society of Corporate Compliance and Ethics...

CEP Magazine - March 2023. Europe leads the way

In the United States, the Securities and Exchange Commission (SEC) has been active in providing guidance and publishing new environmental, social, and governance (ESG) requirements. But the European community continues to...more

J.S. Held

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

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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

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