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European Union › Financial Reporting

The European Union is an economic and political partnership comprised of 27 nations within the Eurozone. The EU was established in 1948 to promote stability and cooperation among member states in the aftermath of... more +
The European Union is an economic and political partnership comprised of 27 nations within the Eurozone. The EU was established in 1948 to promote stability and cooperation among member states in the aftermath of WWII. The EU maintains a common currency as well as several intranational institutions, including the European Parliament and the European Commission. less -
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

Hogan Lovells

EU adopts first of its kind Nature Restoration Law

Hogan Lovells on

In a surprising turn of events, the Council of EU Environment Ministers formally adopted on 17 June 2024, the much-contested EU Nature Restoration Law. The new Law sets specific, legally binding, targets and obligations for...more

Paul Hastings LLP

AIFMD Refresher: Deal Notifications & Anti-Asset Stripping Rules

Paul Hastings LLP on

The AIFMD contains numerous ongoing obligations that apply to sponsors and funds long after fundraising has completed. As part of our AIFMD refresher series, this article summarises one of the key AIFMD ongoing requirements...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

A&O Shearman

Regulatory monitoring: EU version - November 2023

A&O Shearman on

1. Bank regulation - 1.1 Prudential regulation - The ESRB has published a speech by Christine Lagarde, President of the ECB and Chair of the ESRB, on its first general warning about financial stability risks that it published...more

Cadwalader, Wickersham & Taft LLP

EFRAG and GRI Announce Interoperability in Impact Reporting Schemes

Cadwalader, Wickersham & Taft LLP on

The European Financial Reporting Advisory Group (EFRAG) and the Global Reporting Initiative (GRI) released a joint statement announcing the interoperability of their respective reporting standards, enabling companies subject...more

BakerHostetler

New Regulations and Standards Look to Clean Up the Voluntary Carbon Market and Fight Greenwashing

BakerHostetler on

As businesses across the globe strive to fulfill carbon-neutral and net-zero promises over the coming decades, the voluntary carbon market has emerged as a necessary resource to help businesses bridge the gap to...more

Skadden, Arps, Slate, Meagher & Flom LLP

ESG in 2023: A Mid-Year Review

Skadden, Arps, Slate, Meagher & Flom LLP on

As predicted in our February 1, 2023, client alert, “ESG in 2022 and Predictions for 2023,” a global economic slowdown and ongoing backlash in the U.S. have slowed the momentum of some aspects of the environmental, social and...more

Cadwalader, Wickersham & Taft LLP

EFRAG Heeds Call to Prioritize General ESRS Guidance Over New Sector-Specific Standards

Cadwalader, Wickersham & Taft LLP on

On March 29, the European Financial Reporting Advisory Group (EFRAG) announced that it would start to develop additional guidance for sector-agnostic European Sustainability Reporting Standards (ESRS). In making this...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

White & Case LLP

Corporate Sustainability Reporting: New EU rules for large companies and listed SMEs

White & Case LLP on

The Corporate Sustainability Reporting Directive ("CSRD") was published in the Official Journal of the European Union on 16 December 2022, having been formally adopted by the European Parliament and Council of the European...more

Latham & Watkins LLP

European Parliament Adopts Corporate Sustainability Reporting Directive

Latham & Watkins LLP on

From 2024 at the earliest, more European and global companies will need to disclose their ESG activities in greater detail. On 10 November 2022, the European Parliament adopted a final version of the Corporate...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

Akin Gump Strauss Hauer & Feld LLP

In Principle: Key Things Authorised Firms Need to Know for 2022

Akin Gump Strauss Hauer & Feld LLP on

The SFDR and the Taxonomy Regulation: Key Developments and What Firms Can Expect in the Coming Year - Almost a year on from the date on which the European Union’s Sustainable Finance Disclosure Regulation (SFDR) came into...more

BCLP

FCA discussion paper on entity and product level Sustainability Disclosure Requirements (SDR) for the UK investment management...

BCLP on

On 3 November 2021 the FCA published a discussion paper (DP) seeking views on how best to introduce Sustainability Disclosure Requirements (SDR) for certain asset managers and FCA-regulated asset owners, as well as a...more

Latham & Watkins LLP

ESG Toolkit Expands for European PE

Latham & Watkins LLP on

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

McDermott Will & Emery

What are the Implications of Brexit in Corporate Law?

McDermott Will & Emery on

Since January 1 of this year, the Brexit is final and, as a result of UK leaving the EU, the binding effect of EU-law no longer applies. But what does this actually mean for corporate law? We briefly summarize the most...more

White & Case LLP

Corporate Governance Key Developments 2020

White & Case LLP on

This briefing is the second in our series of briefings on corporate governance and is designed to provide a synopsis of topical corporate governance matters impacting companies in the United Kingdom. This briefing tracks the...more

Proskauer Rose LLP

Regulation Round Up - August 2020

Proskauer Rose LLP on

The Prudential Regulation Authority (“PRA”) published a statement announcing that it intends to terminate, with effect from 30 September 2020, the temporary approach to value-at-risk (VAR) back-testing exceptions it announced...more

White & Case LLP

The EU Taxonomy: the answer to the question "what is green?"

White & Case LLP on

The EU Taxonomy Regulation has now entered into force – a long awaited milestone in the sustainable finance market. The EU Taxonomy is a classification tool aimed at investors, companies and financial institutions to define...more

A&O Shearman

Corporate Governance and Securities Law Update: Latin America Edition - May 2020

A&O Shearman on

This newsletter provides a snapshot of the principal U.S. and selected international governance and securities law developments during the first quarter of 2020 that may be of interest to Latin American corporations and...more

Hogan Lovells

ESMA releases public statement on COVID-19 – Impact on financial market participants

Hogan Lovells on

On 11 March 2020 ESMA has issued a public statement in relation to the impact of COVID-19 outbreak on financial markets in the European Union. As a result, issuers will have to take action in order to cope with the current...more

A&O Shearman

Governance & Securities Law Focus: Europe Edition - January 2020

A&O Shearman on

EU DEVELOPMENTS - Corporate and Capital Markets - Institutional Investment: ESMA Report on Undue Short-Term Pressure on Corporations (Corporate Aspects) - On 18 December 2019, the European Securities and Markets...more

White & Case LLP

Sale and Triple Net Leasebacks: On the rise or doomed to the history books?

White & Case LLP on

On 1 January 2019, International Financial Reporting Standards 16 came into effect, which introduced a change in reporting requirements for operating leases (such as leaseback leases). But has this had the negative effect on...more

A&O Shearman

EU Secondary Legislation for Financial Reporting Formats Published

A&O Shearman on

A Commission Delegated Regulation establishing Regulatory Technical Standards for electronic financial reporting formats under the European Transparency Directive has been published in the Official Journal of the European...more

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