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Consultation Disclosure Requirements Corporate Governance

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Government Sets Out Next Steps for UK Sustainability Reporting Framework

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The package of consultations covers UK Sustainability Reporting Standards, transition plans, and assurance of sustainability-related disclosures....more

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UK Corporate Briefing - April 2025

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Welcome to the Corporate Briefing, where we review the latest developments in UK corporate law that you need to know about....more

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UK Corporate Briefing - December 2024

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Welcome to the Corporate Briefing, where we review the latest developments in UK corporate law that you need to know about. ...more

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Key Regulatory Updates for Hong Kong Listed Companies - September/October 2024

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The updates include an information paper on implementing an uncertificated securities market, and a joint announcement on an enhanced timeframe for a new listing application process....more

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FRC Launches Progressive Consultation on Wide-Ranging Revisions to Its Stewardship Code

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The proposals seek to address engagement feedback which called for a more effective stewardship model that would support UK competitiveness and growth. On 11 November 2024, the Financial Reporting Council (FRC) launched...more

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It’s in the Stars - HM Treasury Recasts and Pushes Forward PISCES

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The world’s first regulated private/public crossover market is significantly redesigned as a friction-free “private up” rather than “public down” market with rethought approach to disclosure and market abuse....more

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ISSB Implementation Across Asia - September 2024

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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

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Key Regulatory Updates for Hong Kong Listed Companies - March/April 2024

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The updates include two consultation conclusions from the Stock Exchange of Hong Kong Limited and notice from the Companies Registry. The key updates in March and April 2024 include the publication of the consultation...more

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UK Government Update on Sustainability Disclosure Requirements Framework

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On 16 May 2024, the government published updated guidance regarding the UK Sustainability Disclosure Requirements (SDR) framework. The SDR was first set out in Greening Finance: A Roadmap to Sustainable Investing in...more

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Sustainability Disclosure Rules in the UK: Extending the FCA’s Regime to Portfolio Managers

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In our previous alert The FCA’s Sustainability Disclosure Requirements and Labelling Regime (SDR): A Flexible Regime for UK Private Fund Managers, we examined the final framework under policy statement PS23/16, on...more

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The New UK Listing Regime Takes Shape as Further Detailed Proposals are Announced by the UK Financial Conduct Authority

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On 20 December 2023, the UK Financial Conduct Authority (the “FCA”) published a further consultation paper (CP23/31) (the “December Consultation Paper”) for reforming the UK listing regime....more

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UK Regulators Set Out Policy Proposals on Misconduct; Diversity and Inclusion

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The FCA and the PRA have published their long-awaited consultations which aim to formalise how firms approach diversity and inclusion. On 25 September 2023, the FCA and the PRA published separate but related consultation...more

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Recent Developments for UK PLCs - September Edition

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On 10 August 2023, the FCA published Primary Market Bulletin 45, which describes its process for developing its policy position in relation to the new ISSB standards and developing climate-related transition plan guidance for...more

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FCA Proposes New Labelling and Disclosure Rules to Combat Greenwashing in the UK

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The FCA hopes the proposals will protect consumer trust in ESG-related financial products and help consumers navigate the increasingly complex ESG-related financial market. On 25 October 2022, the UK’s Financial Conduct...more

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FCA Primary Market Effectiveness Review

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Following on from the FCA’s consultation on the effectiveness of the Primary Market, the FCA has published final rules on, amongst other things, free float and minimum market capitalisation, which come into force on 3...more

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ESG Toolkit Expands for European PE

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Green shoots emerge as PE firms consider new ways to incorporate ESG into dealmaking. Market sentiment and the increasing importance of environmental, social, and governance (ESG) to firms’ competitiveness across the...more

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Singapore, Hong Kong Stock Exchanges Aim to Enhance Climate Disclosures, Diversity

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Both bourses are seeking to incorporate the TCFD recommendations into their sustainability reporting regimes, extending a trend of convergence in regional ESG reporting standards. On August 26, 2021, the Singapore...more

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FCA Discussion Paper - Diversity, inclusion and its future impact on SMCR

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During July the FCA made two announcements which demonstrate its continued focus on culture and diversity and their intersection with governance. In a Consultation Paper, it announced proposed changes to Listing Rules which...more

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FCA Consultation Paper: Environmental disclosures and scrutiny of ‘Greenwashing’

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On 22 June the FCA published two Consultation Papers setting out its proposals for climate-related disclosure obligations on the regulated sector. The first paper proposed extending the application of an existing Listing Rule...more

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ESMA Publishes Guidance on SPACs

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ESMA warns against investor protection risks and provides guidance on expected disclosures. On 15 July 2021, ESMA published a statement on the prospectus disclosure and investor protection issues raised by special...more

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FCA Proposes New Climate-Related Disclosure Regime

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The FCA is proposing a disclosure regime for asset managers, life insurers, and pension providers. On 22 June 2021, the FCA published a Consultation Paper (CP21/17) on introducing climate-related financial disclosure...more

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FCA Seeks to Extend Climate-Related Disclosures for Listed Companies

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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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Proposed climate-related disclosures for standard listed companies

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As part of the UK government’s roadmap towards mandatory climate-related disclosures across the entire UK economy by 2025, the FCA is proposing to extend the application of its new climate-related disclosure requirements to...more

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EBA Consults on Prudential Disclosures on ESG Risks

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The EBA consultation paper calls for the implementation of a Green Asset Ratio to measure banks’ sustainability performance. Regulators and sustainability-conscious investors increasingly expect banking institutions in...more

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Climate-related financial disclosures for large UK corporates: the UK TCFD roadmap in action

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The UK government has made another stride in its green finance ambitions – a consultation on mandatory climate-related financial disclosures for UK large corporates. The proposals, based on the Financial Stability Board...more

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