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Disclosure Requirements Sustainability New Guidance

Ropes & Gray LLP

New ESMA Guidance on Sustainability Claims and ESG Credentials: A Closer Look

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The European Securities and Markets Authority (ESMA) has taken another step in its ongoing mission to combat greenwashing within the financial services sector. With the release of a new thematic note, ESMA aims to ensure that...more

Latham & Watkins LLP

Recent Developments for UK PLCs - July 2025

Latham & Watkins LLP on

On 5 June 2025, the GC100 and Investor Group published an updated version of their Directors’ Remuneration Reporting Guidance. This revision reflects evolving best practices and incorporates changes introduced by the...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

A&O Shearman

Taskforce on Nature-Related Financial Disclosures Publishes Draft Guidance on Nature Transition Planning at COP16

A&O Shearman on

The Taskforce on Nature-related Financial Disclosures has published a discussion paper setting out draft guidance on nature transition planning for corporates and financial institutions developing and disclosing a transition...more

Latham & Watkins LLP

UK Government Update on Sustainability Disclosure Requirements Framework

Latham & Watkins LLP on

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

Latham & Watkins LLP

China to Introduce Its First ESG Disclosure Standard

Latham & Watkins LLP on

The move follows a number of similar standards that regulators and governments across the globe have proposed. With effect from 1 June 2022, the Guidance for Enterprise ESG Disclosure (the Guidance), published by...more

Latham & Watkins LLP

6 Sustainability Takeaways in EU Antitrust & Regulatory - December 2021

Latham & Watkins LLP on

Truly Green? CMA Continues to Evolve Guidance and Metrics for Companies’ Environmental Claims - The Competition and Markets Authority’s (CMA’s) Green Claims Code (the Code) and final guidance (the Guidance) on...more

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