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Disclosure Requirements European Union Corporate Counsel

Perkins Coie

Delayed EU Code of Practice Provides Compliance Framework for General-Purpose AI Models

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Key Takeaways - - The European Commission published its Code of Practice for General-Purpose AI (GPAI) Models on July 10, 2025, following three draft versions and just weeks before the first AI Act obligations take effect....more

Proskauer - Regulatory & Compliance

Council of the European Union Agrees Mandate to Streamline CSRD and CSDDD Requirements

On 23 June 2025, the Council of the European Union (“Council”) endorsed its negotiating mandate on the European Commission’s Omnibus I proposal, which aims to streamline the Corporate Sustainability Reporting Directive ((EU)...more

Clark Hill PLC

How to Explain Automated Decisions: Recent CJEU Decision and CPPA Rulemaking Offer Insight into ADM Explainability

Clark Hill PLC on

Automated decision-making, or ADM, is used for a wide range of use cases that impact individuals — from processing insurance claims and credit scoring, to ranking job candidates and offering personalized pricing or targeted...more

Proskauer - Regulatory & Compliance

CSRD Slashed: EU’s Corporate Sustainability Regulations Significantly Reduced

On 26 February 2025, the European Commission (the “Commission”) adopted a new package of proposals to simplify the regulations on sustainability. Their aim is to combine the competitiveness and climate goals of the European...more

Skadden, Arps, Slate, Meagher & Flom LLP

ESG: A Review of 2024 and Key Trends To Look for in 2025

In this article, we reflect on key trends in ESG over the second half of 2024 and look ahead at trends that may emerge in 2025. We analyze developments in the latter half of 2024, which were similar to those highlighted in...more

Latham & Watkins LLP

European Commission Publishes FAQs on EU Corporate Sustainability Reporting Directive

Latham & Watkins LLP on

The FAQs aim to clarify key aspects of the CSRD, including the scope of the rules, compliance dates, and exemptions. On 7 August 2024, the European Commission (Commission) published a set of frequently asked questions...more

Hogan Lovells

EU adopts first of its kind Nature Restoration Law

Hogan Lovells on

In a surprising turn of events, the Council of EU Environment Ministers formally adopted on 17 June 2024, the much-contested EU Nature Restoration Law. The new Law sets specific, legally binding, targets and obligations for...more

McDermott Will & Emery

Legal Lens on the Unified Patent Court - May 2024

McDermott Will & Emery on

The Unified Patent Court (UPC) is revolutionizing the way patents are enforced in Europe, and McDermott’s intellectual property team is here to help you navigate this dynamic landscape. Our Legal Lens on the Unified Patent...more

King & Spalding

The New EU Corporate Sustainability Reporting Directive: What Does It Mean For Non-EU Companies?

King & Spalding on

The new EU Corporate Sustainability Reporting Directive (“CSRD”) is set to revolutionize ESG reporting for companies around the world. Certain large EU companies are already conducting double materiality assessments and...more

Cadwalader, Wickersham & Taft LLP

EU Commission Adopts Final Sustainability Reporting Rules

On July 31, 2023, the European Commission announced its adoption of the European Sustainability Reporting Standards (ESRS) for companies subject to the Corporate Sustainability Reporting Directive (CSRD). The long-awaited...more

Skadden, Arps, Slate, Meagher & Flom LLP

UK-Listed Issuers Under Financial Stress Gain Latitude in Secondary Capital Raisings

As the U.K. faces what the Bank of England recently described as “very challenging” times, with the possibility of the U.K.’s “longest recession since records began,” issuers listed on the London Stock Exchange should pay...more

Hogan Lovells

EU Corporate Sustainability reporting: impact on non-EU entities

Hogan Lovells on

The EU Corporate Sustainability Reporting Directive, recently adopted by the European Parliament, introduces more detailed sustainability reporting obligations for certain categories of undertakings. Third country entities...more

Wilson Sonsini Goodrich & Rosati

Antitrust and Private Enforcement: A Recent Judgment by EU’s Top Court Requires Defendants to Produce New Documents That Can Be...

On November 10, 2022, the European Court of Justice (ECJ) ruled that the disclosure of "relevant evidence" under Article 5(1) of the Damages Directive also covers evidence that does not exist and that the disclosing party...more

Latham & Watkins LLP

European Parliament Adopts Corporate Sustainability Reporting Directive

Latham & Watkins LLP on

From 2024 at the earliest, more European and global companies will need to disclose their ESG activities in greater detail. On 10 November 2022, the European Parliament adopted a final version of the Corporate...more

White & Case LLP

The Global ESG Regulatory Framework toughens up

White & Case LLP on

A look at three key regulatory developments in the EU and US - proposed EU Corporate Sustainability Due Diligence and Reporting Directives and US SEC Climate Change Disclosure Rules...more

Foley & Lardner LLP

Beware the “ESGs of March” as ESG Regulatory Change Is Afoot

Foley & Lardner LLP on

Three recent developments in relation to ESG related disclosures are of note: (1) on March 10th, the US Department of Labor announced it would not enforce its own rules related to ESG investing, (2) on the same day the EU’s...more

Bracewell LLP

EU Mandatory Environmental and Human Rights Due Diligence Law – What You Need To Know

Bracewell LLP on

On Wednesday, March 10th, the European Parliament voted by an overwhelming majority for the adoption of a binding EU law that requires companies to conduct environmental and human rights due diligence along their full value...more

Cadwalader, Wickersham & Taft LLP

EU Parliament Adopts Sustainability Taxonomy Regulation to Fight Greenwashing

On 18 June 2020, the European Parliament formally adopted the EU’s Sustainability Taxonomy Regulation. The aim of the Regulation is to provide an EU-wide framework for classifying economic activity as environmentally...more

Katten Muchin Rosenman LLP

New EU-Wide Tax Anti-Avoidance Law Introduces Sweeping Disclosure Requirements

Key Points - Coming into force on 1 July 2020, EU DAC6 Regulations will require intermediaries in certain cross-border arrangements to disclose activity to tax authorities. - The DAC will apply retroactively to affected...more

A&O Shearman

New EU Guidelines on Disclosure of Climate-Related Information

A&O Shearman on

The European Commission has published new, non-binding Guidelines on reporting climate-related information. The new Guidelines are supplementary to the guidelines issued by the Commission in 2017 on reporting non-financial...more

Jones Day

How Green Are You? EU Proposes Climate-Related Update to Guidelines on Non-Financial Reporting

Jones Day on

The Situation: The European Union continues to roll out its Action Plan for Financing Sustainable Growth with its latest proposal concerning climate-related disclosures and the European Commission's launch of a public...more

Association of Certified E-Discovery...

Weekly Trends Report – 1/23/2019 Insights

Insight into where e-discovery, information governance cybersecurity, and digital transformation are heading – who is doing what now or in the future, what works and what doesn’t, and what people wish they could do but can’t...more

Ballard Spahr LLP

EU e-Privacy Regulation Raises Stakes for Compliance

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The European Commission's proposed e-privacy regulation sets forth obligations on handling electronic communications and clarifies obligations for seeking consent for the use of cookies. Meant to bring the e-privacy directive...more

Stinson - Corporate & Securities Law Blog

Conflict Minerals Legislation Coming to the EU

According to this Reuters article and a blog by Elm Sustainability Partners LLC, an informal deal for EU conflict minerals legislation has been reached. The final text will be voted on by the member states on December 7,...more

Skadden, Arps, Slate, Meagher & Flom LLP

"SEC Disclosure Brexit Trends"

Three months after the United Kingdom voted to exit the European Union, the timing and scope of Brexit remain unclear. Until such details are determined with specificity, there is and will continue to be increased economic...more

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