Allegations of greenwashing are all over the news. In many ways, this development was arguably inevitable. Many of the ESG and sustainability disclosures born over the past decade grew up in organizations’ marketing, public...more
The call highlights the challenges in developing alignment between global ESG reporting standards.
The European Central Bank (ECB) and the International Monetary Fund (IMF), two of the world’s leading public financial...more
8/22/2022
/ Climate Change ,
Corporate Governance ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
European Central Bank ,
IFRS ,
IMF ,
International Regulatory Standards ,
Net Zero ,
Regulatory Standards ,
Securities and Exchange Commission (SEC) ,
Sustainable Finance ,
Task Force on Climate-related Financial Disclosures (TCFD)
Due diligence on restaurant companies should factor in industry-specific legal and operational risks.
Buyers acquire restaurant companies to access new brands, expand and diversify, or vertically integrate. Attractive...more
8/17/2022
/ Acquisitions ,
Business Licenses ,
Contract Terms ,
Cybersecurity ,
Due Diligence ,
Environmental Social & Governance (ESG) ,
Food Safety ,
Franchise Agreements ,
Franchises ,
Liquor Licences ,
Mergers ,
Restaurant Industry ,
Suppliers ,
Wage and Hour
Companies should be prepared for increasing demand to factor ESG into their value chains as well as new mandates from government authorities.
Latham & Watkins is pleased to introduce a series of Clients Alerts on ESG and...more
6/28/2022
/ Climate Change ,
Compliance ,
Corporate Governance ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
Human Rights ,
International Trade ,
Supply Chain ,
Sustainability ,
Sustainable Business Practices ,
UK
The SEC proposals track EU requirements in certain respects, but differences in content and scope could leave advisory firms with increasingly complex compliance challenges.
Key Points:
..The proposal on ESG...more
The two new bodies are expected to help harmonise standards in different jurisdictions to meet investor demand for comparable ESG information.
On 27 April 2022, the International Sustainability Standards Board (ISSB)...more
The Call for Evidence is one of a number of measures the EU is taking as it aims to strengthen the reliability of ESG ratings.
On 4 April 2022, the European Commission (Commission) published a call for evidence (Call for...more
What the proposed rule would mean for registrants and their filings with the SEC.
The US Securities and Exchange Commission’s proposed climate disclosure rule, approved by a 3–1 vote on March 21, 2022, is the agency’s...more
4/6/2022
/ Business Strategies ,
Climate Change ,
Corporate Governance ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
Greenhouse Gas Emissions ,
New Rules ,
Publicly-Traded Companies ,
Regulation S-K ,
Regulation S-X ,
Reporting Requirements ,
Risk Assessment ,
Risk Management ,
Securities and Exchange Commission (SEC) ,
Securities Regulation
The standards are part of a global initiative to consolidate sustainability disclosures to help investors assess the value of companies.
On 31 March 2022, the International Sustainability Standards Board (ISSB) released...more
The proposed rules would require significant, detailed new climate-related disclosures in annual reports and prospectuses.
On March 21, 2022, by a 3-1 vote, the US Securities and Exchange Commission (the SEC or the...more