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Capital Markets IFRS Disclosure Requirements

BCLP

SEC Considers Modification of Foreign Private Issuer Criteria: May Result in Fewer Foreign Companies Qualifying as FPIs

BCLP on

On June 4, 2025, the SEC released a Concept Release seeking public comment on potential changes to the definition of foreign private issuer (“FPI”), which changes may have the effect of reducing the number of foreign...more

Stikeman Elliott LLP

CSA Welcome Release by ISSB of Global Sustainability Disclosure Standards

Stikeman Elliott LLP on

On June 26, 2023, the International Sustainability Standards Board (“ISSB”) released its first two sustainability disclosure standards (the “ISSB Standards”), IFRS S1 General Requirements for Disclosure of...more

Latham & Watkins LLP

FCA Seeks to Extend Climate-Related Disclosures for Listed Companies

Latham & Watkins LLP on

The FCA is consulting on extending its rules to standard listed issuers. On 22 June 2021, the FCA published a Consultation Paper (CP21/18) on extending the application of the existing climate-related disclosure...more

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