The California Air Resources Board (CARB) recently held its second virtual public workshop to provide additional guidance on implementing California’s climate disclosure statutes, SB 253 (Climate Corporate Data Accountability...more
8/27/2025
/ California ,
CARB ,
Climate Change ,
Comment Period ,
Constitutional Challenges ,
Disclosure Requirements ,
Fees ,
Greenhouse Gas Emissions ,
New Guidance ,
New Legislation ,
Regulatory Requirements ,
Reporting Requirements
On August 13, 2025, the U.S. District Court for the Central District of California denied a motion for preliminary injunction filed by a coalition of business groups seeking to halt implementation of California’s corporate...more
In its latest move to provide companies and other stakeholders with much needed guidance regarding the implementation of California’s climate-related disclosure regime, the California Air Resources Board (CARB) has unveiled a...more
On July 4, 2025, the European Commission (EC) adopted a “Delegated Act Amending the Taxonomy Disclosures, Climate and Environmental Delegated Acts,” marking a significant shift in how companies will interact with the European...more
European policy-makers are moving swiftly to scale back the scope and burden of corporate sustainability reporting. Specifically, in recent weeks, two parallel developments—one political, the other technical—have introduced...more
6/30/2025
/ Corporate Social Responsibility ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
EU ,
European Commission ,
European Parliament ,
Proposed Amendments ,
Proposed Legislation ,
Regulatory Reform ,
Reporting Requirements ,
Sustainability ,
Voluntary Disclosure
The Securities and Exchange Commission (SEC) recently adopted final rules (available here; also see the fact sheet and press release) representing significant changes to special purpose acquisition companies (SPACs), shell...more
On November 8, 2022, the U.K. Transition Plan Taskforce (TPT) published its draft Disclosure Framework (“Framework”) and accompanying Implementation Guidance (“Guidance”) for public consultation. The Framework and Guidance...more
On December 14, 2022, the Securities and Exchange Commission (SEC) adopted amendments regarding Rule 10b5-1 insider trading plans and related disclosures. The amendments aim to strengthen investor protections concerning...more
The United Kingdom’s Financial Conduct Authority (FCA) has issued proposed rules to establish a U.K. sustainability disclosure regime (SDR) providing a U.K. take on a topic many investment managers have been dealing with in...more
11/8/2022
/ Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
Financial Conduct Authority (FCA) ,
Financial Services Industry ,
Greenwashing ,
Investment Management ,
Proposed Rules ,
Securities and Exchange Commission (SEC) ,
SFDR ,
Sustainability ,
UK