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Climate Change Disclosure Requirements Investment

Jones Day

Uneven Stop-the-Clock Provisions Throughout Europe on Sustainability Reporting

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As discussed in a previous article, the European Union is seeking to "bring competitiveness and climate goals together," and therefore launched a reform package—the Omnibus package—regarding sustainability reporting and...more

K&L Gates LLP

April 2025 ESG Policy Update—Australia

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Australian Update - ASIC Publishes Regulatory Guidance for New Sustainability Reporting Requirements - On 31 March 2025, the Australian Securities and Investments Commission (ASIC) published its Regulatory Guide 280...more

K&L Gates LLP

February 2025 ESG Policy Update—Australia

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Australian Update - ASIC's Key Issues Outlook for 2025 - On 24 January 2025, the Australian Securities and Investments Commission (ASIC) released its key issues outlook for 2025 which provides insights for Australian...more

A&O Shearman

EC proposes omnibus sustainability package

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The European Commission (EC) has published two omnibus proposals on sustainability and EU investments, designed to address overlapping, unnecessary or disproportionate rules that are creating unnecessary burdens for EU...more

Proskauer Rose LLP

Q&A: What does 2025 have in store for sustainability in European infrastructure funds?

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Within the investment industry, sustainability is an area that has evolved significantly over the past few years. For infrastructure funds, the regulatory environment and regional differences have created a complex landscape...more

Hogan Lovells

EU SFDR: the future of sustainable finance disclosure and recommendations of the EU Platform on Sustainable Finance

Hogan Lovells on

2024 was set to be the year of review for the Sustainable Finance Disclosure Regulation (SFDR). A number of different approaches have been suggested by the European Commission, national competent authorities and other...more

Alston & Bird

Sustainability Spotlight - Q3 2024

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Welcome to the latest edition of the Sustainability Spotlight, your place to keep up with all the ESG action – federal and state enforcement, shareholder proposals and litigation, and state attorney general actions. This...more

DLA Piper

Horizon - ESG Regulatory News and Trends - November 2024

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Welcome to Horizon, DLA Piper’s monthly bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....more

Carlton Fields

Outlook Dark for the SEC’s ESG Rule After Loper Bright

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For 40 years, the standard of review for agency rulemaking was set forth in the U.S. Supreme Court’s 1984 decision in Chevron U.S.A. Inc. v. Natural Resources Defense Council Inc. Chevron held that when a statute is silent or...more

Jones Day

U.S. SEC Climate Disclosure Rules Spark Flurry of Litigation (UPDATE)

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Following the U.S. Securities and Exchange Commission ("SEC")'s adoption of the climate-related disclosure rules on March 6, 2024, dozens of parties filed petitions for review across different appellate courts. The Judicial...more

Cadwalader, Wickersham & Taft LLP

Cadwalader Climate - June 2024

In this week’s edition, we look at the climate-linked criminal lawsuit filed against a French oil major. We also review a survey conducted by Bloomberg Law that shows a majority of attorneys believe they will see only a...more

Carlton Fields

Courts May Call “Lane Violation” on Recent SEC Actions

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With increasing frequency, petitioners representing the securities industry are asking courts to decide that rules adopted by the SEC exceed the agency’s authority, even when the rules have barely left the starting blocks....more

McNees Wallace & Nurick LLC

ESG and SEC: Impact of the Judicial Review on the Final Rules for Climate-Related Disclosures

As part of the Securities and Exchange Commission’s ongoing and evolving mission to enhance disclosures for investors, the SEC published final rules relating to climate-related disclosures for investors (final rules). When...more

K&L Gates LLP

Carbon Quarterly – Volume 8

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Carbon Quarterly is a newsletter covering developments in carbon policy, law, and innovation. No matter your views on climate change policy, there is no avoiding an increasing focus on carbon regulation, resiliency planning,...more

KPMG Board Leadership Center (BLC)

Climate in context: Geopolitics, business, and the board

In this collaboration between the KPMG Board Leadership Center (BLC) and Eurasia Group, our aim is to help widen the boardroom aperture on the global climate challenge—where it stands, and what’s at stake—and to help boards...more

K&L Gates LLP

March 2024 ESG Policy Update—Australia

K&L Gates LLP on

Australian Update - Australian Securities and Investments Commission Continues Greenwashing Enforcement Efforts - On 28 February 2024, the Australian Securities and Investments Commission (ASIC) reported that an outsourced...more

Mintz - Energy & Sustainability Viewpoints

SEC Approves Sweeping New Climate Disclosure Rule: Key Takeaways

The Securities & Exchange Commission ("SEC") issued its long-awaited final rule concerning climate disclosures, entitled “The Enhancement and Standardization of Climate-Related Disclosures for Investors” (“Climate Disclosure...more

Troutman Pepper Locke

SEC Final Rule: The Enhancement and Standardization of Climate-Related Disclosures for Investors

Troutman Pepper Locke on

On Wednesday, the SEC approved final rules for standardized climate-disclosure. A tabular summary of the final rules is available here. With two significant exceptions, the final rules are largely consistent with the proposed...more

A&O Shearman

Is more regulation the best route to deliver Net Zero?

A&O Shearman on

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

A&O Shearman

Taxonomies – why the world needs harmonisation but not uniformity

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Taxonomies will play a critical role in channelling investment towards sustainable activities. But while alignment between frameworks is critical , a one-size-fits-all approach can never be effective....more

Mayer Brown Free Writings + Perspectives

Climate-Risk Disclosure Rules

The Securities and Exchange Commission adopted (in a 3-2 vote) final rules related to climate-related disclosures.  These rules had first been proposed in March 2022.  In his opening remarks, SEC Chair Gensler noted that the...more

Mayer Brown Free Writings + Perspectives

Climate-Related Disclosures for Investors

The SEC announced an open meeting for March 6, 2024 to vote and consider adoption of final climate-related disclosure requirements for public companies. This comes after nearly two years since the SEC first proposed its...more

A&O Shearman

Does the EU’s Taxonomy Regulation Really Apply to Third-country Issuers? Presenting the Case for a Narrower Interpretation -...

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The first edition of this paper was published on 22 August 2023. Since that date, the European Commission has finalized its guidance indicating that Article 8 of the Taxonomy Regulation and the Disclosures Delegated Act apply...more

K&L Gates LLP

November 2023 ESG Policy Update – Australia

K&L Gates LLP on

Australian Update - Draft Reporting Standards for Australian Climate-Related Disclosures - As previously reported by K&L Gates, the Australian Accounting Standards Board released its exposure draft of the Australian...more

A&O Shearman

SFDR Consultation and Review by European Commission – a first step towards SFDR 2.0

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The Commission has launched a far reaching consultation and review of SFDR, long expected by the industry. This bulletin provides an overview, as well as giving thought as to what we might see in terms of SFDR 2.0....more

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