What do businesses need to know, and how can they prepare?
Introduction -
On June 25, 2025, the UK government initiated a consultation (the Consultation) on the exposure draft of the UK Sustainability Reporting Standards...more
7/30/2025
/ Climate Change ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
Financial Reporting ,
Investors ,
Popular ,
Publicly-Traded Companies ,
Regulatory Agenda ,
Regulatory Requirements ,
Reporting Requirements ,
Sustainability ,
UK
The sustainability regulatory landscape in Europe is reconfiguring at a rapid rate. Amid heightened anti-ESG sentiments emanating from some quarters, the UK and EU are each working to slash businesses’ regulatory burdens by...more
As the 2025 AGM and reporting season passes its peak, we have produced a note of our reflections on what we’ve seen in the market so far this year, and developments we’re expecting in the coming months.
The key themes...more
6/23/2025
/ Board of Directors ,
Capital Markets ,
Climate Change ,
Corporate Governance ,
Environmental Social & Governance (ESG) ,
FTSE ,
Global Market ,
Publicly-Traded Companies ,
Remuneration ,
Reporting Requirements ,
Shareholders ,
Stakeholder Engagement ,
UK
The EU’s sustainability reporting and due diligence landscape is in flux following the European Commission’s adoption of its highly anticipated Sustainability Omnibus package in late February 2025.
In recent bulletins, we...more
5/16/2025
/ Corporate Sustainability Reporting Directive (CSRD) ,
Due Diligence ,
Environmental Social & Governance (ESG) ,
EU ,
European Commission ,
Popular ,
Proposed Legislation ,
Regulatory Reform ,
Reporting Requirements ,
Small and Medium-Sized Enterprises (SMEs) ,
Sustainability
The European Commission formally adopted its proposals for amending the Corporate Sustainability Reporting Directive (“CSRD”) in late February 2025, as part of its highly anticipated sustainability Omnibus package. In this...more
3/10/2025
/ Climate Change ,
Corporate Governance ,
Corporate Social Responsibility ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
European Commission ,
Regulatory Requirements ,
Reporting Requirements ,
Sustainability
More competitiveness, more coherence and less administrative burden – these are key political priorities for the new European Commission (the Commission) which took office last December. One of the earliest moves under the...more
1/17/2025
/ Climate Change ,
Corporate Governance ,
Corporate Social Responsibility ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
Regulatory Agenda ,
Regulatory Reform ,
Reporting Requirements ,
Sustainability ,
Sustainable Business Practices
This is an update to previous bulletins on the Corporate Sustainability Due Diligence Directive (CS3D) which we published in June and September 2024.
In a decisive move that marks a new chapter for corporate...more
12/17/2024
/ Climate Change ,
Corporate Governance ,
Corporate Social Responsibility ,
Disclosure Requirements ,
Due Diligence ,
Environmental Social & Governance (ESG) ,
EU ,
EU Directive ,
Member State ,
Reporting Requirements ,
Sustainability ,
Sustainable Business Practices
In 2027, the UK will introduce a carbon border adjustment mechanism (CBAM) on imports of certain carbon intensive goods. The CBAM will impose a charge on the emissions embodied in relevant imports that take place on or after...more
4/5/2024
/ Carbon Emissions ,
Environmental Policies ,
EU ,
HMRC ,
Imports ,
Regulatory Agenda ,
Regulatory Requirements ,
Reporting Requirements ,
Taxation ,
UK ,
Value-Added Tax (VAT)
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
How to accelerate the transition to a sustainable economy is a hot regulatory topic for most major economies around the world – and is set to continue ascending the agenda in the years to come. As sustainability-related...more
3/7/2024
/ Asia Pacific ,
Capital Markets ,
Carbon Capture and Sequestration ,
Climate Change ,
Corporate Governance ,
Disclosure Requirements ,
Economic Reform ,
Environmental Social & Governance (ESG) ,
EU ,
Extraterritoriality Rules ,
Financial Institutions ,
Financial Services Industry ,
Global Market ,
Investment ,
Investors ,
Middle East ,
Net Zero ,
Regulatory Agenda ,
Regulatory Requirements ,
Reporting Requirements ,
Sustainability ,
Taxonomy ,
UK ,
United States
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
12/20/2023
/ Climate Change ,
Corporate Governance ,
Corporate Social Responsibility ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
Financial Conduct Authority (FCA) ,
Financial Regulatory Reform ,
Greenwashing ,
Reporting Requirements ,
Sustainability ,
Sustainable Business Practices ,
UK
An EU-wide sustainability reporting standard has been proposed by the European Commission ahead of a possible new international reporting standard on sustainability. The EU proposals expand the scope of non-financial...more
For many large companies across Europe, 2017 marks the introduction of new non-financial reporting requirements addressing issues such as human rights and corruption for financial years beginning on or after 1 January 2017....more
On 29 October 2015, the provisions in the UK Modern Slavery Act (the Act) on transparency in supply chains (TiSC) came into force and the government published its long-awaited Guidance. The first organisations who will have...more