News & Analysis as of

Sustainable Business Practices Reporting Requirements Environmental Social & Governance (ESG)

Latham & Watkins LLP

EU Commission Suggests Potential Consolidation of ESG Reporting Frameworks in 2025

Latham & Watkins LLP on

The announcement follows declarations to simplify regulatory frameworks for businesses, and an overall drive to increase competitiveness in Europe. On 8 November 2024, European Commission President Ursula von der Leyen...more

Latham & Watkins LLP

SGX RegCo to Incorporate IFRS Standards Into Mandatory Climate Reporting Rules

Latham & Watkins LLP on

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

Latham & Watkins LLP

European Commission Opens Infringement Procedures Regarding Sustainability Reporting Rules

Latham & Watkins LLP on

The EU Corporate Sustainability Reporting Directive (CSRD, or the Directive) took effect beginning 2024 and requires mandatory sustainability reporting by a first set of companies in 2025. Under the terms of the CSRD, the...more

Katten Muchin Rosenman LLP

ESG Guidepost | Issue 18

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

Latham & Watkins LLP

German Federal Government Adopts Draft CSRD Implementation Act

Latham & Watkins LLP on

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

Latham & Watkins LLP

The EU’s Corporate Sustainability Due Diligence Directive - Obligations for Companies

Latham & Watkins LLP on

On 5 July 2024, the final text of the Corporate Sustainability Due Diligence Directive (CSDDD) was entered into the Official Journal of the EU. The CSDDD will enter force on 25 July 2024. This marks the final key step in the...more

Latham & Watkins LLP

EU Adopts Corporate Sustainability Due Diligence Directive

Latham & Watkins LLP on

The CSDDD is set to impose mandatory human rights and environmental due diligence obligations for in-scope companies. On 5 July 2024, the Corporate Sustainability Due Diligence Directive (CSDDD) was published in the...more

Latham & Watkins LLP

China’s Ministry of Finance Publishes Corporate Sustainability Disclosure Standards

Latham & Watkins LLP on

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

BCLP

Adoption of the EU CSDDD (Corporate Sustainability Due Diligence)

BCLP on

On 23 February 2022, the European Commission published a proposal for a directive on Corporate Sustainability Due Diligence (CSDD or CS3D). On 1 June 2023, the European Parliament adopted its position. ...more

K&L Gates LLP

ESG—Australia - Carbon Offsets: Australian Regulatory Framework

K&L Gates LLP on

Taylor Swift’s “Eras Tour” was one of the highest grossing music tours of all time with approximate proceeds exceeding US$1 billion. While this is a monumental feat, Taylor Swift also gained negative attention during the tour...more

BCLP

UK Corporate Briefing - June 2024

BCLP on

Welcome to the Corporate Briefing, where we review the latest developments in UK corporate law that you need to know about....more

Latham & Watkins LLP

UK Government Update on Sustainability Disclosure Requirements Framework

Latham & Watkins LLP on

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

Fenwick & West LLP

ESG Insights: Silicon Valley’s Largest Public Tech and Life Sciences Companies Expanded ESG Reporting in 2023

Fenwick & West LLP on

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

Paul Hastings LLP

PH ESG Comparative Analysis of the SEC Climate Rule and EU CSRD & ESRS

Paul Hastings LLP on

Please see chart below for more information....more

Cadwalader, Wickersham & Taft LLP

Cadwalader Climate - March 2024

EU Value Chain Due Diligence Directive Not Endorsed - Following four years of attempting to progress and approve the Corporate Sustainability Due Diligence Directive (CSDDD), the European Council failed to give the...more

A&O Shearman

Will sustainability reporting and disclosure requirements improve ESG and financial performance?

A&O Shearman on

Sustainability reporting and disclosure can bring many benefits, including greater transparency and increased accountability. But unless coupled with, and closely tied to, the implementation of a clear business strategy for...more

J.S. Held

Crosscurrents—European Union Fails to Pass Corporate Sustainability Due Diligence Directive & SEC Bails on Scope 3 Requirements

J.S. Held on

Introduction - With the adoption by 196 parties of the Paris Agreement in December 2015, legally binding international climate change arrived. The Paris Agreement requires increasingly aggressive five-year cycles climate...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

White & Case LLP

Mandatory climate-related financial disclosures proposed for Australia

White & Case LLP on

Following two rounds of consultation, the Australian Government has released an exposure draft of the Treasury Laws Amendment Bill 2024: Climate related financial disclosure (Draft Bill) which would introduce mandatory,...more

A&O Shearman

UK FCA’s new package of sustainability disclosure requirements, labelling rules and anti-greenwashing rule

A&O Shearman on

The Financial Conduct Authority’s (FCA) new package of sustainability disclosure requirements (SDR) and investment labelling rules is a key pillar of the UK government’s efforts to introduce an economy-wide SDR regime. All...more

Skadden, Arps, Slate, Meagher & Flom LLP

2024 Insights: ESG

The Supreme Court’s Affirmative Action Opinion Continues To Spawn Challenges to DEI Programs - Businesses can expect continued challenges to DEI programs, as emboldened opponents to these programs seek to expand the reach...more

Skadden, Arps, Slate, Meagher & Flom LLP

Non-EU Companies Face Challenges Preparing for Europe’s Corporate Sustainability Reporting Directive

Key Points - - Detailed rules governing some of the upcoming requirements for sustainability disclosures will help companies prepare to comply, but many requirements have still not been specified. - The rules for...more

Jones Day

Mandatory Climate Change Reporting Requirements Under the New European ESRS E1

Jones Day on

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

Latham & Watkins LLP

Singapore Establishes New Platform for ESG Data

Latham & Watkins LLP on

The artificial intelligence platform is the most recent development in Singapore’s green initiatives as part of Project Greenprint. A new platform called “Gprnt.ai” (Gprnt), which launched in November 2023, aims to unify...more

Society of Corporate Compliance and Ethics...

New standards require planning, policies, and procedures

On July 31, the European Commission adopted the first set of rules under the European Sustainability Reporting Standards (ESRS). The ESRS is an important follow-up to the adoption of the Corporate Sustainability Reporting...more

42 Results
 / 
View per page
Page: of 2

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide