Just as I was starting this job, Cooley put out an awesome alert – with a set of great graphics – noting how the initial disclosures made voluntarily under the CSRD look....more
Jurisdictions representing approximately 57% of global GDP have taken steps to incorporate ISSB standards into legal and regulatory frameworks. ...more
In our latest round-up of developments in ESG for UK clients, we cover the following topics: EU approves 12 month delay to deforestation legislation Guiding banks towards sustainable futures: UNEP FI’s new guidance IFRS...more
On 23 September 2024, the Singapore Exchange Regulation (SGX RegCo) announced that it will begin incorporating the IFRS Sustainability Disclosure Standards (IFRS Standards) issued by the International Sustainability Standards...more
In the December 2023 edition of Regulatory Updates in Asia ESG we provided an update on how jurisdictions across Asia are responding to the International Sustainability Standards Board (ISSB) standards. Several regulators in...more
On June 26, 2023, the International Sustainability Standards Board (“ISSB”), an organization established by the IFRS Foundation to develop sustainability standards, issued two sustainability reporting standards — IFRS S1...more
On March 13, 2024, the Canadian Sustainability Standards Board (“CSSB”) released proposed Canadian sustainability disclosure standards (the “CSSB Standards”) that are modelled after the sustainability disclosure standards...more
In an historic turn of events at the 27th annual conference of the parties (or COP) to the UN Framework Convention on Climate Change (UNFCCC) hosted by Egypt in November 2022, nations rallied to address the realities of...more
Welcome to the Corporate Briefing, where we review the latest developments in UK corporate law that you need to know about. In this month’s issue, we discuss...more
As socially responsible investing has gone mainstream, regulators in Europe and the United States have stepped in and are now formalizing rules around disclosures pertaining to Environment, Social and Governance (“ESG”)...more
Blackrock’s recently released 2023 Investment Stewardship Global Principles, identifies several key themes to guide stakeholders and promote sound corporate governance regarding sustainability-related issues. At a high level,...more
The Securities and Exchange Commission has proposed new rules that would require extensive climate change disclosure in registration statements and periodic reports. The Wall Street Journal has called this proposal “the...more
Upon taking office in January, the Biden Administration immediately prioritized climate change and environmental justice, fulfilling President Biden’s campaign promise. In the past two weeks, President Biden reiterated those...more
On August 3, 2020, the Partnership for Carbon Accounting Financials (“PCAF”) released a draft standard outlining a proposed approach for global carbon accounting. This standard, the “Global Carbon Accounting Standard for the...more