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Failure to Prevent Fraud Offence – What you should know

On 1 September 2025, the new UK corporate offence of “failure to prevent fraud” will come into force, as introduced under the Economic Crime and Corporate Transparency Act 2023 (the “Act”)....more

Beyond the Forest: Navigating the EU’s Deforestation Rules

On 15 April 2025, the European Commission (the “Commission”) released new simplification measures relating to the EU Deforestation Regulation (“EUDR”) with the promise of ensuring a “simple, fair and cost-efficient...more

SEC Eases Verification Burdens in Rule 506(c) Offerings

The SEC’s Division of Corporation Finance recently issued an interpretive letter providing additional insight as to what constitutes “reasonable steps” to verify an investor’s accredited investor status under Rule 506(c) of...more

Sanctions Considerations for Private Equity Firms – a few practical tips

Private equity firms could face significant sanctions risks when doing business with entities connected to sanctioned jurisdictions (such as Russia)...more

FCA publishes Dear CEO letter setting out expectations for financial advisers and investment intermediaries

On 7 October 2024, the FCA issued a “Dear CEO letter” (“Letter”) to firms whose primary business is financial advice or investment intermediation. The Letter contains a summary of the FCA’s priorities and expectations of...more

European Commission issues FAQs on the Corporate Sustainability Due Diligence Directive

Background of the Corporate Sustainability Due Diligence Directive The Corporate Sustainability Due Diligence Directive (CSDDD) was entered force on 25 July 2024. The purpose of this Directive is to promote sustainable and...more

EU Corporate Sustainability Due Diligence Directive over the line – with extra-territorial reach

After political to-and-fro for over two years, the EU Corporate Sustainability Due Diligence (“CS3D”) made it over the line on 24 April 2024 with the European Parliament formally approving it. We set out the headline...more

Corporate Sustainability Due Diligence Directive – initial agreement of final text

On 14 December 2023, there was an initial agreement by the EU Parliament and the EU Council on the final text of the Corporate Sustainability Due Diligence Directive (“CSDDD”). CSDDD is a significant and impactful piece...more

The Investment Association Publishes a “Blueprint” for Fund Tokenisation in the UK

On 24 November 2023, the Investment Association published a report on behalf of the wider Technology Working Group to the UK Government’s Asset Management Taskforce (the “Working Group”) on a “Blueprint” for the...more

ESAs report on Principal Adverse Impact disclosures

The annual report of the European Supervisory Authorities (the “ESAs”) on the extent of voluntary disclosure of principal adverse impacts (“PAIs”) under the Sustainable Finance Disclosure Regulation (“SFDR”) was published on...more

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