News & Analysis as of

Disclosure Requirements Proposed Legislation Reporting Requirements

Ogletree, Deakins, Nash, Smoak & Stewart,...

The Future of Work: California Employment Legislation in 2025

California lawmakers are considering several new employment bills ahead of the end of the 2025 legislative session that would impose new compliance obligations on employers. Here is a status report on employment-related...more

Fisher Phillips

Colorado Lawmakers Propose Watered-Down AI Law – But Employers Would Still Face Real Risks

Fisher Phillips on

Colorado lawmakers are back at the Capitol this week considering whether to water down the nation’s first comprehensive AI law – and it appears that AI developers could be the big winners while employers would still be...more

Ropes & Gray LLP

Indian Parliamentary Committee Recommends Enhancements to CSR and ESG Legislation

Ropes & Gray LLP on

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

Perkins Coie

Caffeine Safety Legislation Introduced in Congress

Perkins Coie on

On March 31, 2025, Congress saw the reintroduction of H.R. 2511, the Sarah Katz Caffeine Safety Act. The bill would amend the Federal Food, Drug, and Cosmetic Act to establish new regulatory requirements for labeling the...more

Mitratech Holdings, Inc

A Closer Look at the Proposed UK Office of the Whistleblower Bill

In December 2024, the UK introduced new legislation aimed at reforming its whistleblowing framework. If passed, it could significantly change how organizations manage internal reports and disclosures....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

A&O Shearman

UK Government consults on measures to support UK sustainable finance

A&O Shearman on

The UK Government's Department for Energy Security & Net Zero has published a series of three consultations on proposals to help UK-regulated financial institutions and large companies to develop climate transition plans. The...more

Hogan Lovells

UK consultation: Exposure draft of UK Sustainability Reporting Standards: UK SRS S1 and UK SRS S2

Hogan Lovells on

On 25 June 2025, the UK Department for Business and Trade published a consultation on the exposure draft of the UK Sustainability Reporting Standards: UK SRS S1 and UK SRS S2. The consultation seeks views on draft UK...more

A&O Shearman

Council of EU adopts negotiating position on omnibus sustainability package

A&O Shearman on

The Council of the EU has announced it has adopted its negotiating mandate on the Omnibus I package which proposes targeted amendments to, amongst other things, the Corporate Sustainability Reporting Directive (CSRD) and the...more

Ropes & Gray LLP

The Shape of EU CSRD and CSDDD to Come? A Look at the Omnibus Negotiating Mandate Approved by the Council

Ropes & Gray LLP on

After much back and forth, the European Council has approved its negotiating position on proposed changes to the EU’s Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive...more

Akin Gump Strauss Hauer & Feld LLP

The EU’s CSRD and CSDDD Compliance Playbook Is Being Rewritten (Again)

European policy-makers are moving swiftly to scale back the scope and burden of corporate sustainability reporting. Specifically, in recent weeks, two parallel developments—one political, the other technical—have introduced...more

Jones Day

Omnibus - EU Council Signs Off On Its CSRD And CSDDD Negotiating Position

Jones Day on

After a number of rounds of drafts, the EU Council has signed off on its position regarding the revisions to CSRD and CSDDD brought about by the Omnibus....more

Jones Day

UK SRS vs. ISSB: What You Need to Know About the Key Differences

Jones Day on

On June 25, the UK Government published Exposure Drafts of the UK Sustainability Reporting Standards (UK SRS), based on the IFRS Sustainability Disclosure Standards (IFRS S1 and S2)...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

Hogan Lovells

AI legislative updates in Maine and New York

Hogan Lovells on

On June 12, 2025, Maine Governor Janet Mills signed into law “An Act to Ensure Transparency in Consumer Transactions Involving Artificial Intelligence,” which will impose transparency requirements on the use of artificial...more

Latham & Watkins LLP

In Practice: EU Proposed Securitisation Disclosure Reforms: Is the Remedy Worse Than the Affliction?

Latham & Watkins LLP on

In this In Practice article, the authors look at what sell-side entities would need to consider if the reforms to the EU’s securitisation reporting regime, such as a new template for private securitisations, were to go ahead...more

Wilson Sonsini Goodrich & Rosati

Sustainability and ESG Advisory Practice Update, May 2025

We are pleased to share the May 2025 issue of Wilson Sonsini’s Sustainability and ESG Advisory Practice Update. Each issue combines news, key legal developments, and resources related to sustainability and environmental,...more

Hogan Lovells

EU Omnibus Update – Recent Developments relating to CSRD and CSDDD – “quick fix” and more

Hogan Lovells on

The omnibus “stop-the-clock” directive was published in the Official Journal of the European Union on 16 April 2025 and entered into force the following day. Member States have until 31 December 2025 to transpose the...more

Mintz - Health Care Viewpoints

New York Department of Health Publishes Material Transactions Reporting Form

In our February 14, 2025 blog post, we detailed a proposed expansion of Article 45-A of New York’s Public Health Law (hereinafter, the Disclosure of Material Transactions Law) included in the proposed Fiscal Year 2026 New...more

Holland & Knight LLP

New York Budget Omits Changes to State's "Disclosure of Material Transactions" Law

Holland & Knight LLP on

In a prior blog post, we summarized proposed legislation included in New York Gov. Kathy Hochul's state fiscal year (FY) 2025-2026 budget that would have subjected "material transactions" to additional disclosure and...more

Baker Donelson

State-Level Legislation, Nationwide Impact: Key Insights Into the Proposed Climate Reporting Rules in New York, Colorado, New...

Baker Donelson on

As the federal government works to roll back climate regulations and climate-focused initiatives, states have developed avenues to fill in the gaps left behind. Modeled in part after California's Climate Corporate Data...more

Husch Blackwell LLP

States Could Fill Potential Enforcement Gaps on Climate Disclosures

Husch Blackwell LLP on

On March 6, 2024, the Securities and Exchange Commission (SEC) issued new rules aimed at standardizing climate-related disclosures by public companies. Commonly known as the SEC climate disclosure rules, they require...more

Husch Blackwell LLP

Developments Regarding Federal and State Climate-Related Disclosure Requirements

Husch Blackwell LLP on

On March 6, 2024, the Securities and Exchange Commission (SEC) issued rules aimed at standardizing climate-related disclosures by public companies. Commonly known as the SEC climate disclosure rules, these rules were designed...more

Proskauer - Regulatory & Compliance

State Climate Disclosure Bills – A Growing Trend?

With the uncertainty plaguing the ultimate status of the SEC’s climate disclosure rules on the federal level (we reported on the most recent developments in The SEC Votes to “End its Defense” of Climate Change Rules and SEC...more

A&O Shearman

Omnibus proposals: Council of the EU agrees position on 'stop-the-clock' mechanism

A&O Shearman on

The Council of the EU has announced that it has agreed its position on the "stop-the-clock" mechanism to postpone the dates of application of certain corporate sustainability reporting and due diligence requirements, as well...more

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