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ISSB Implementation Across Asia - September 2024

In the December 2023 edition of Regulatory Updates in Asia ESG we provided an update on how jurisdictions across Asia are responding to the International Sustainability Standards Board (ISSB) standards. Several regulators in...more

The Case Against SEC Final Climate Rules Begins in Earnest

The Eighth Circuit is poised to determine the fate of the SEC’s final climate regulation, potentially by the end of the year. On March 21, 2024, the US Court of Appeals for the Eighth Circuit was selected as the court that...more

TNFD Publishes Finalized Recommendations for Nature Related Disclosures

On September 18, 2023, the Taskforce on Nature-related Financial Disclosures (TNFD) published recommendations for organizations’ assessment, management, and disclosure of nature-related issues (the Recommendations). These...more

The Proposed ESG Auditing Rule You Know Nothing About

The Public Company Accounting Oversight Board’s proposed auditing standards feature major implications for ESG that could upend corporate audits. On June 6, 2023, the Public Company Accounting Oversight Board (PCAOB), the...more

ISSB Issues Global Sustainability Disclosure Standards

On June 26, 2023, the International Sustainability Standards Board (ISSB) released its first two standards for sustainability disclosures, which are designed to facilitate the disclosure of sustainability-related information...more

Voluntary ESG “Materiality” Assessments - Legal Considerations and Dos and Don’ts

This Client Alert probes the ESG “materiality assessment” process, why it is a misnomer, when and how the assessment can be conducted, and legal and practical tips for conducting the assessment. Companies have been...more

Five Questions for Avoiding Greenwashing

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

Navigating the Shifting ESG Landscape and Its Impacts on Value Chains

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

Voluntary Carbon Markets Integrity Publishes Provisional Claims Code of Practice

The Claims Code seeks to ensure the integrity of voluntary carbon markets to support achievement of the Paris Agreement goals. The Voluntary Carbon Markets Integrity (VCMI) Initiative is “a multi-stakeholder platform to...more

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