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Disclosure Requirements Sustainable Finance Climate Change

A&O Shearman

Key biodiversity developments and COP16

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In this article, we provide an overview of country-led and private sector-driven key developments surrounding the recent United Nations Biodiversity Conference (COP16). The world is progressively recognizing that biodiversity...more

A&O Shearman

Taskforce on Nature-Related Financial Disclosures Publishes Draft Guidance on Nature Transition Planning at COP16

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The Taskforce on Nature-related Financial Disclosures has published a discussion paper setting out draft guidance on nature transition planning for corporates and financial institutions developing and disclosing a transition...more

Hogan Lovells

Three months on from the CSRD transposition deadline – where are we now?

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With the deadline to transpose the requirements of the Corporate Sustainability Reporting Directive (EU) 2022/2464 (CSRD) into national law expiring on 6 July 2024, we have reviewed and summarised the transposition status for...more

K&L Gates LLP

September 2024 ESG Policy Update – Australia

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Australian Update - Climate-Related Disclosures Legislation Passed - The Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Bill 2024 (Cth) passed Parliament on 9 September 2024 and received Royal...more

White & Case LLP

The trend: Driving responsible business

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An accelerating focus on doing business responsibly will force changes to wide-ranging aspects of business operations and strategy - Societal expectations of businesses have shifted fundamentally over the past five years....more

DLA Piper

Horizon - ESG Regulatory News and Trends - September 2024

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Welcome to Horizon, DLA Piper’s regular bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....more

Morgan Lewis

ESG Investing: A Global Regulatory Review and Outlook

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As environmental, social, and governance (ESG) considerations become increasingly central to investment strategies worldwide, the regulatory landscapes governing ESG investing are evolving rapidly across different regions....more

Latham & Watkins LLP

FCA Pushes Back Deadline for SDR Naming and Marketing Rules

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The regulator is providing temporary flexibility in light of concerns that asset managers need extra time to prepare. On 9 September 2024, the FCA published a statement on its naming and marketing rules under the...more

Cadwalader, Wickersham & Taft LLP

Cadwalader Climate - September 2024 #2

In this week’s edition, we discuss a drop in support for ESG shareholder proposals at one of the world’s largest asset managers; a decision by a U.S. federal court to strike down an anti-ESG investing rule in Missouri; and...more

A&O Shearman

UK Financial Conduct Authority Publishes Temporary Measures for Firms on Naming and Marketing Sustainability Rules

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The U.K. Financial Conduct Authority has set out temporary measures to offer firms flexibility to comply with the naming and marketing rules under the Sustainability Disclosure Requirements (SDR) regime, which come into force...more

K&L Gates LLP

July 2024 ESG Policy Update—Australia

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Australian Update - Proposed Code of Practice to Reduce Modern Slavery Through Lending, Investment and Asset Management - The New South Wales (NSW) Anti-Slavery Commissioner (Commissioner) recently released its discussion...more

K&L Gates LLP

ESG—Australia – Climate-Related Financial Disclosures: Updated Bill

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On 27 March 2024, the Australian Government published the first reading draft of the Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Bill 2024 (New Bill), which superseded the previous exposure...more

A&O Shearman

Australia, are you ready for the mandatory climate related financial disclosure regime?

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The Australian government is in the process of finalising legislation relating to its proposed mandatory climate-related financial disclosure regime, following the completion of a one-month consultation process on the draft...more

Goodwin

Horizon Scan for Private Investment Funds - May 2024

Goodwin on

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

K&L Gates LLP

April 2024 ESG Policy Update—Australia

K&L Gates LLP on

Australian Update - Australian Competition and Consumer Commission Enforcement Priorities for 2024-2025 - The Australian Competition and Consumer Commission (ACCC) has announced its enforcement and compliance priorities for...more

Katten Muchin Rosenman LLP

ESG Guidepost | Issue 12

Katten ESG Guidepost is a monthly publication highlighting the latest news, legal and regulatory developments involving environmental, social and governance matters....more

Stoel Rives - Environmental Law Blog

The New SEC Climate Disclosure Rule Will Drive Risk Mitigation and Value Creation

The U.S. Securities and Exchange Commission (SEC or Commission) finalized its climate change disclosure rule on March 6, 2024, reducing the final disclosure obligations from the initial proposal after thousands of comments...more

A&O Shearman

Taxonomies – why the world needs harmonisation but not uniformity

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Taxonomies will play a critical role in channelling investment towards sustainable activities. But while alignment between frameworks is critical , a one-size-fits-all approach can never be effective....more

BCLP

All Washed Up - What Are the Risks for Firms That Won’t Show Greenwashing the Red Card?

BCLP on

In recent years, there has been a noticeable increase in green products and the promotion of sustainable objectives across the financial services industry. For example, we have seen much discussion of green loans, green...more

K&L Gates LLP

December 2023 ESG Policy Update - Australia

K&L Gates LLP on

Australian Update - ASIC to Focus on Net Zero Statements and Targets - On 21-22 November 2023, the Australian Securities & Investments Commission (ASIC) hosted the ASIC Annual Forum, outlining: The progress and outcomes ASIC...more

A&O Shearman

Does the EU’s Taxonomy Regulation Really Apply to Third-country Issuers? Presenting the Case for a Narrower Interpretation -...

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The first edition of this paper was published on 22 August 2023. Since that date, the European Commission has finalized its guidance indicating that Article 8 of the Taxonomy Regulation and the Disclosures Delegated Act apply...more

K&L Gates LLP

November 2023 ESG Policy Update – Australia

K&L Gates LLP on

Australian Update - Draft Reporting Standards for Australian Climate-Related Disclosures - As previously reported by K&L Gates, the Australian Accounting Standards Board released its exposure draft of the Australian...more

BCLP

Minimum Energy Efficiency Standards - here to stay or at risk of becoming redundant?

BCLP on

In September, ahead of the Conservative party conference, Rishi Sunak announced a step back from the Government’s net zero policy and targets.  This was followed up last week by the Government’s formal response to the Climate...more

Goodwin

Irreconcilable? The EU’s Article 8 and “Anti-ESG” Investor Demands

Goodwin on

As the market continues to evolve with the dynamics of sustainable finance legislation, managers are often facing challenges in how to best navigate competing investor demand and sentiment on environmental, social, and...more

Latham & Watkins LLP

European Commission Launches Consultation on Sustainable Finance Disclosure Regulation

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The EU regulators are reviewing the Sustainable Finance Disclosure Regulation introduced in 2021, exploring the need for potential additional adjustments. On 14 September 2023, the European Commission initiated a...more

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