Public Safety Canada is soliciting feedback on the second year of reporting under the Canadian Fighting Against Forced Labour and Child Labour in Supply Chains Act. The anonymous survey launched yesterday and is available...more
7/31/2025
/ Canada ,
Child Labor ,
Compliance ,
Disclosure Requirements ,
Due Diligence ,
Forced Labor ,
Government Agencies ,
New Regulations ,
Reporting Requirements ,
Supply Chain ,
Transparency
The Australian Attorney-General’s Department has commenced a consultation on potential amendments to the Modern Slavery Act. The Act requires entities based or operating in Australia with annual consolidated revenue of A$100...more
In a broad reversal of course on proposed rules issued by the Securities and Exchange Commission (SEC) under the leadership of former SEC Chair Gary Gensler, on June 12, 2025, the SEC issued a notice withdrawing fourteen of...more
7/30/2025
/ Capital Markets ,
Corporate Governance ,
Disclosure Requirements ,
Enforcement Actions ,
FinTech ,
Foreign Private Issuers ,
Initial Public Offering (IPO) ,
Proposed Rules ,
Regulatory Reform ,
Regulatory Requirements ,
Rulemaking Process ,
Securities and Exchange Commission (SEC) ,
Shareholder Proposals ,
Shareholders
Reporting obligations under the European Union’s Corporate Sustainability Reporting Directive are created under EU member state national legislation adopted pursuant to the CSRD. We have again updated our tracker to reflect...more
7/24/2025
/ Corporate Governance ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
EFTA ,
EU ,
European Commission ,
European Economic Area (EEA) ,
Member State ,
New Legislation ,
Omnibus Guidance ,
Regulatory Requirements ,
Reporting Requirements ,
Sustainability ,
Taxonomy
Many US-based multinationals are required to comply with current UK climate disclosure requirements. Last month during London Climate Action Week, the UK launched three consultations on sustainability reporting, which are...more
7/15/2025
/ Carbon Emissions ,
Climate Change ,
Consultation ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
International Sustainability Standards Board (ISSB) ,
Multinationals ,
Regulatory Requirements ,
Reporting Requirements ,
Sustainability ,
UK
The California Air Resources Board (CARB) has published seven pages of FAQs on California’s corporate greenhouse gas reporting and climate-related financial risk disclosure programs. These disclosure requirements are...more
7/14/2025
/ California ,
CARB ,
Climate Change ,
Compliance ,
Disclosure Requirements ,
Environmental Policies ,
Environmental Social & Governance (ESG) ,
Greenhouse Gas Emissions ,
Regulatory Requirements ,
Reporting Requirements ,
Risk Management
While we in the US were celebrating Independence Day, large companies – including many US-based multinationals – were given their own reason to celebrate. On July 4, the European Commission adopted a Delegated Regulation...more
After much back and forth, the European Council has approved its negotiating position on proposed changes to the EU’s Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive...more
Reporting under the EU’s Corporate Sustainability Reporting Directive (CSRD) will be simplified as part of the Omnibus process. In connection with the Omnibus, EFRAG was mandated to provide technical advice to the European...more
6/24/2025
/ Corporate Social Responsibility ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
European Commission ,
Financial Institutions ,
Greenhouse Gas Emissions ,
IFRS ,
Omnibus Guidance ,
Proposed Amendments ,
Proposed Rules ,
Publicly-Traded Companies ,
Regulatory Reform ,
Reporting Requirements ,
Sustainability
The Norwegian Transparency Act requires subject companies to publicly report on the human rights due diligence they must carry out under the Act. These reports must be published every year, by June 30. With the 2025 reporting...more
6/5/2025
/ Compliance ,
Corporate Governance ,
Disclosure Requirements ,
Due Diligence ,
Enforcement ,
Filing Deadlines ,
Goods or Services ,
Government Agencies ,
Human Rights ,
New Guidance ,
New Regulations ,
Norway ,
Regulatory Authority ,
Reporting Requirements ,
Transparency
The Automotive Industry Action Group (AIAG) recently published Version 2.0 of its new Due Diligence Reporting Template (DDRT). The DDRT supports AIAG’s Forced Labor Due Diligence Program for the automotive industry. According...more
6/2/2025
/ Automotive Industry ,
Corporate Social Responsibility ,
Disclosure Requirements ,
Due Diligence ,
Forced Labor ,
International Labor Laws ,
New Regulations ,
Regulatory Requirements ,
Reporting Requirements ,
Risk Management ,
Supply Chain
The California Air Resources Board held an almost four hour virtual public workshop on May 29 on California’s pending climate risk and greenhouse gas emissions disclosure laws. The stated purpose of the workshop was to...more
Over the last several weeks, two bills targeting Chinese supply chains were reintroduced in Congress. Although different in their approach, the COBALT Supply Chain Act and TASK Act both seek to address goods from China...more
5/27/2025
/ Child Labor ,
China ,
Disclosure Requirements ,
Entity List ,
Forced Labor ,
Human Rights ,
Imports ,
International Trade ,
New Legislation ,
Office of Foreign Assets Control (OFAC) ,
Proposed Legislation ,
Publicly-Traded Companies ,
Regulatory Requirements ,
Securities Regulation ,
Supply Chain ,
Trafficking ,
U.S. Commerce Department ,
Uyghur Forced Labor Prevention Act (UFLPA)
Reporting obligations under the European Union’s Corporate Sustainability Reporting Directive are created under EU member state national legislation adopted pursuant to the CSRD. We have again updated our tracker to reflect...more
5/23/2025
/ Corporate Social Responsibility ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
EU Directive ,
European Commission ,
Filing Requirements ,
Member State ,
New Legislation ,
Regulatory Requirements ,
Reporting Requirements
SEC Commissioner Mark Uyeda took a pretty big swing at the U.S. Conflict Minerals Rule in his prepared remarks yesterday at Practical Law Institute’s annual “SEC Speaks” conference. Here’s what the Commissioner had to say: If...more
The International Sustainability Standards Board has released an Exposure Draft proposing targeted amendments to greenhouse gas emissions disclosure requirements under the IFRS S2 Climate-related Disclosures standard. The...more
In This Edition SEC Climate Disclosure Rule Developments In early March 2024, the Securities and Exchange Commission (SEC) adopted rules to enhance and standardize climate-related disclosures by public companies and in public...more
On April 25, EFRAG officially submitted to the European Commission its adopted work plan for the simplification of the European Sustainability Reporting Standards (ESRS). The ESRS contain the reporting requirements under the...more
At the end of March, the New York State Department of Environmental Conservation (DEC) released draft regulations for a proposed Mandatory Greenhouse Gas Reporting Program. If adopted, the regulations would require annual...more
In connection with the Corporate Sustainability Reporting Directive Omnibus proposals, the European Commission indicated it will trim and make other changes to the European Sustainability Reporting Standards requirements. The...more
Companies should not minimize the extent of a material cybersecurity incident by omitting material facts regarding the scope and potential impact of the incident. Cybersecurity risk factor disclosures should be tailored to a...more
1/30/2025
/ Board of Directors ,
Capital Markets ,
Compliance ,
Cryptocurrency ,
Cybersecurity ,
Debt Market ,
Digital Assets ,
Disclosure Requirements ,
Diversity ,
EDGAR ,
Enforcement Actions ,
Glass Lewis ,
Information Technology ,
Initial Public Offering (IPO) ,
Institutional Shareholder Services (ISS) ,
Nasdaq ,
NYSE ,
Over The Counter Derivatives (OTC) ,
Regulatory Agenda ,
Reporting Requirements ,
Reverse Stock Splits ,
Risk Management ,
Securities and Exchange Commission (SEC) ,
Securities Regulation ,
Shareholder Proposals ,
Special Purpose Acquisition Companies (SPACs)
Please join us for a first look at the potential implications for ESG in the aftermath of next week’s federal and state elections. Our panel of senior Ropes & Gray ESG partners will provide their take on a range of...more
11/1/2024
/ Climate Change ,
Disclosure Requirements ,
Diversity ,
Election Results ,
Enforcement Actions ,
Environmental Litigation ,
Environmental Social & Governance (ESG) ,
Greenwashing ,
Human Rights ,
Regulatory Agenda ,
Webinars