Navigating ESG: The Growing Importance and Compliance Challenges (Part One) — Regulatory Oversight Podcast
The EU Corporate Sustainability Due Diligence Directive
Tips for Hiring Outside Counsel You'll Want to Keep Working With
The draft represents the next step in transposing the CSRD into national law. On 24 July 2024, the German Federal Government adopted the governmental draft of the Act implementing the EU Directive on Sustainability...more
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
Plenty of empirical evidence exists to show that pursuing ESG (Environmental, Social, Governance) goals also has an economic benefit for companies. But how do businesses know they are going about ESG in the right way?...more
Welcome to the Corporate Briefing, where we review the latest developments in UK corporate law that you need to know about....more
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
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
The guidelines aim to transform China’s approach to ESG by introducing sustainability disclosure rules for large listed companies. On February 8, 2024, under the auspices of the China Securities Regulatory Commission...more
The stock exchanges of Malaysia, Indonesia, Thailand, and Singapore have partnered to advance sustainability in ASEAN through the development of an interregional ESG ecosystem. On February 15, 2024, Bursa Malaysia Berhad...more
Amid new regulations, increased enforcement and litigation, and higher stakeholder scrutiny, companies will need to adopt an integrated and nuanced approach to ESG. In some ways, 2023 was a challenging year for ESG. This...more
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
In August 2023, following this year’s proxy voting season, two of the world’s largest asset managers published their voting records, which revealed that their support for environmental and social shareholder resolutions had...more
On September 18, 2023, the Taskforce on Nature-related Financial Disclosures (TNFD) published recommendations for organizations’ assessment, management, and disclosure of nature-related issues (the Recommendations). These...more
In August 2023, the UK’s Department of Business and Trade (DBT) announced the creation of new sustainability rules that are intended to align with the IFRS Sustainability Disclosure Standards issued by the International...more
On 26 June 2023, the International Sustainability Standards Board (“ISSB”) issued its first two sustainability standards, IFRS S1 and IFRS S2. These standards, which incorporate the recommendations of the Task Force on...more
The Public Company Accounting Oversight Board’s proposed auditing standards feature major implications for ESG that could upend corporate audits. On June 6, 2023, the Public Company Accounting Oversight Board (PCAOB), the...more
The UK standards will aim to increase the comparability and value of reported information for investors. The UK government announced on 2 August 2023 that it will develop standards for company sustainability disclosures...more
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
NA100 aims to propel corporate action on natural capital through investor engagement similar to the work of initiatives like Climate Action 100+. On June 26, 2023, the Secretariat and Launching Investor Group behind...more
On June 26, 2023, the International Sustainability Standards Board (ISSB) released its first two standards for sustainability disclosures, which are designed to facilitate the disclosure of sustainability-related information...more
LIDW23 member-hosted event provided insights into current and future trends in the greenwashing space. Latham & Watkins recently hosted a panel discussion during London International Disputes Week on the topic of...more
Sustainable finance is the practice of redirecting public and private capital towards investments that support ESG goals and outcomes. The market dynamics of sustainable finance are driven by the need for enormous investments...more
Companies should be thoughtful and strategic about how they structure their voluntary and mandatory climate disclosures. There are many climate disclosure standards – as well as environmental, social and governance (ESG)...more
In its second report assessing how, and to what extent, S&P 100 companies have implemented climate-related policies into their own business initiatives, Ceres, through its Accelerator for Sustainable Capital Markets, found...more
Um der steigenden Nachfrage nach klima- und umweltverträglich hergestellten Produkten gerecht zu werden, optimieren immer mehr Unternehmen ihre internen (Produktions-) Abläufe hin zu einer nachhaltigeren Wertschöpfung. Dieser...more
Over the last few years, investors and financial markets have become more focused on environmental, social, and governance (ESG) considerations in making investment decisions. ESG considers how investments impact the...more