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Carlton Fields

Dancing Away From ESG Disclosures: A Pivot Back to Materiality

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On June 5, 2025, SEC Commissioner Hester Peirce delivered a major address at the International Center for Insurance Regulation Digital Insurance Forum. In a pointed critique of what has been an accelerating march of...more

Fenwick & West LLP

Takeaways from CARB’s Second Workshop on California’s Corporate Climate Disclosure Rules

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On August 21, 2025, The California Air Resources Board (CARB) held its second virtual workshop to “support the development of California’s Corporate Greenhouse Gas Reporting Program” reflected in the Climate Corporate Data...more

BCLP

California Climate Reporting Deadlines Loom After Denial of Preliminary Injunction

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For the thousands of companies potentially subject to California’s landmark climate reporting laws—the Climate Corporate Data Accountability Act (SB 253) and the Climate-Related Financial Risk Act (SB 261)—reporting has...more

K&L Gates LLP

Australia: Climate-Related Transition Plans–Governing for Net Zero Across the Board

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On 16 July 2025, The Australian Council of Superannuation Investors (ACSI) and the Australian Institute of Company Directors (AICD) published guidance on Governing for Net Zero: The Board’s Role in Organisational Transition...more

Ropes & Gray LLP

Indian Parliamentary Committee Recommends Enhancements to CSR and ESG Legislation

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For US-based multinationals, recent US and European developments have taken up most of the mental energy devoted to global ESG and CSR compliance. Among other compliance topics, these include California climate disclosure, EU...more

Latham & Watkins LLP

EFRAG Releases Proposed Amended ESRS for Public Consultation

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The proposals outline simplification “levers” to address sources of complexity in sustainability reporting under the EU Corporate Sustainability Reporting Directive....more

Fenwick & West LLP

CARB Announces Second Virtual Public Workshop on California’s Climate Disclosure Rules

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The California Air Resources Board (CARB) announced last week that it will hold its second virtual public workshop to support the development of California’s Corporate Greenhouse Gas Reporting Program, established by Senate...more

Fenwick & West LLP

Securities Law Update - August 2025

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Welcome to the latest edition of Fenwick’s Securities Law Update. This issue contains updates and important reminders on...more

BCLP

UK Corporate Briefing - August 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

Paul Hastings LLP

Public Company Watch: Q2 2025

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This edition of the Public Company Watch highlights critical updates and regulatory changes affecting public companies. Staying informed on these topics is crucial for effective compliance and strategic planning....more

Ropes & Gray LLP

Australian Government Launches Consultation on Strengthening Modern Slavery Act

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The Australian Attorney-General’s Department has commenced a consultation on potential amendments to the Modern Slavery Act. The Act requires entities based or operating in Australia with annual consolidated revenue of A$100...more

Fenwick & West LLP

Sustainability Reporting is Down in 2025, but Companies Appear to be Staying the Course

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The Conference Board recently reported that the number of Russell 3000 companies issuing sustainability reports in the first half of 2025 fell 52% compared to the first half of 2024. ...more

Mayer Brown

Lei n.º 15.177/25 altera a Lei das S.A. no tocante à Divulgação de Política de Equidade

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Foi sancionada ontem, 23 de julho de 2025, a Lei n.º 15.177, que, dentre outras alterações, modifica o artigo 133 da Lei n.º 6.404/76 (Lei das S.A.) para exigir que as companhias passem a divulgar, por meio dos relatórios da...more

A&O Shearman

EC adopts Delegated Regulation to postpone ESRS disclosure requirements for wave one companies

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The European Commission has adopted a Delegated Regulation amending Delegated Regulation (EU) 2023/2772, introducing targeted amendments, referred as a "quick fix", to postpone the application of certain disclosure...more

Ropes & Gray LLP

A CSRD Transposition Update – Three Additional Countries Adopt the “Stop the clock” delay

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Reporting obligations under the European Union’s Corporate Sustainability Reporting Directive are created under EU member state national legislation adopted pursuant to the CSRD. We have again updated our tracker to reflect...more

BCLP

Here We Go Again - Risk Factors and Other Reminders for Upcoming Quarterly Reports

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In April, companies were faced with addressing the impacts of tariffs and a global trade war, as discussed in our April 8, 2025 post. Companies now find themselves grappling with the need to re-address these issues in light...more

Fenwick & West LLP

Important State Law Developments

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Companies doing business in Texas and California should be aware of the following state law developments, which could affect them....more

Latham & Watkins LLP

SEC Staff Clarifies Disclosure Expectations for Crypto Asset Exchange-Traded Products

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The Staff highlighted disclosure-related observations and issues identified during reviews of digital asset ETP filings. On July 1, 2025, the Securities and Exchange Commission’s (SEC’s) Division of Corporation Finance...more

Fenwick & West LLP

SEC's Corp. Fin. Amends CDIs Related to Regulation 13D-G Reporting Rules

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On July 11, the SEC’s Division of Corporation Finance amended 18 Compliance and Disclosure Interpretations relating to Regulation 13D-G, which pertains to beneficial ownership reporting rules.  These amendments bring the...more

Proskauer - Regulatory & Compliance

A Leaner Regime for the EU Taxonomy Regulation

On 4 July 2025, the European Commission adopted a regulation (the “Delegated Regulation”) aimed at streamlining the European Union’s Taxonomy Regulation (the “Taxonomy Regulation”). These reforms are intended to ease...more

Davies Ward Phillips & Vineberg LLP

Concept Release: Foreign Private Issuers Under the SEC’s Microscope

Do the U.S. securities law accommodations through the “foreign private issuer” (FPI) construct benefit the intended entities? That’s the fundamental question that the U.S. Securities and Exchange Commission (SEC) is analyzing...more

Fenwick & West LLP

Securities Law Update - July 2025

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Welcome to the latest edition of Fenwick’s Securities Law Update. This issue contains updates and important reminders on...more

Morrison & Foerster LLP

EU Sustainability Reporting Unpacked: Latest Developments on the Omnibus Package and ISSB Interoperability

The Omnibus Simplification Package, launched by the European Commission in February 2025, aims to substantially reduce the compliance burden for corporate sustainability in the EU. The package focuses on amending the...more

Carlton Fields

Five Tips for a New Public Company Director

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How should attorneys advise their clients who are new to a public company board? Where should a corporate secretary start if asked to provide an orientation for a public company board? Former SEC Special Counsel Brian Soares...more

Hogan Lovells

ESG Focus: UK/EU/International ESG regulation monthly round-up – June 2025

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EU Omnibus updates and dates for your diary: With negotiations continuing at both European Parliament and Council of the European Union level, final agreement on the omnibus proposals for sustainability reporting and due...more

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