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Sustainable Business Practices Climate Change New Guidance

Latham & Watkins LLP

EFRAG Publishes First Implementation Guidance Documents for CSRD Reporting

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This guidance aims to support the preparation and analysis of reports using the European Sustainability Reporting Standards. On 31 May 2024, EFRAG published the first three Implementation Guidance (IG) documents relating...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

Latham & Watkins LLP

Recent Developments for UK PLCs - November Edition

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On 16 October 2023, Nikhil Rathi, Chief Executive of the FCA, delivered a speech at the City Dinner at Mansion House which describes the FCA’s work in supporting international competitiveness and growth. Amongst other things,...more

Cadwalader, Wickersham & Taft LLP

UK’s Advertising Regulator Publishes Rules on Making Carbon Neutral and Net-Zero Claims

On February 10, the UK’s advertising regulator, the Advertising Standards Authority (ASA), announced the publication of updated guidance for advertisers making environmental sustainability-related claims to consumers,...more

Latham & Watkins LLP

China to Introduce Its First ESG Disclosure Standard

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The move follows a number of similar standards that regulators and governments across the globe have proposed. With effect from 1 June 2022, the Guidance for Enterprise ESG Disclosure (the Guidance), published by...more

King & Spalding

ESG Regulation Watch: UK Developments

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In November 2020, the UK government published a road map (the Roadmap) towards mandatory climate-related disclosures across all sectors of the UK economy aligned with the recommendations of the Taskforce on Climate-related...more

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