News & Analysis as of

Disclosure Requirements Sustainability New Legislation

Ropes & Gray LLP

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

Ropes & Gray LLP on

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

Skadden, Arps, Slate, Meagher & Flom LLP

ESG in 2025: A Midyear Review

In this article, we reflect on key trends in ESG over the first half of 2025 and look ahead at what to watch in the second half of 2025. We analyse developments, including the following major themes: - EU Omnibus Proposals...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

France’s rapid alignment with the EU omnibus “Stop-the-clock” directive

Hogan Lovells on

In response to growing concerns over regulatory complexity and business competitiveness, the EU adopted the “Stop-the-Clock” directive in April 2025, delaying key sustainability reporting and due diligence obligations under...more

Holland & Knight LLP

Sustainable Fashion Law Update: Critical Legislation and Compliance Requirements for 2025

Holland & Knight LLP on

In recent months, in response to increased consumer interest, federal and state government officials have taken action to propose and adopt laws and regulations directed at promoting consumer transparency and encouraging...more

Kilpatrick

New York Introduces Climate Disclosure Legislation Signaling Growing Trend of State-Level Climate Regulation

Kilpatrick on

In late January 2025, the New York legislature introduced Senate Bills 3456 and 3697, signaling the state’s ongoing commitment to climate-related corporate accountability. These bills build on prior legislative attempts,...more

Paul Hastings LLP

New York State Bill Seeks to Impose Greenhouse Gas Emissions Disclosure Requirements

Paul Hastings LLP on

On January 27, 2025, N.Y Sen. Brad Hoylman-Sigal (D), introduced Senate Bill 3456 (“SB 3456”) calling for the adoption of the Climate Corporate Data Accountability Act (“CCDAA”). The bill is substantively identical to...more

Proskauer - Regulatory & Compliance

Climate Reporting in 2025: Looking Ahead

In this alert, we reflect on recent climate reporting updates and analyze expectations for 2025 that are relevant for international businesses....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

ESG - US State-Level Developments for Private Capital and Financial Institutions

Latham & Watkins LLP on

Private capital providers, investors, asset managers, and financial institutions will likely continue to face a fragmented regulatory landscape on ESG matters. Various US states have taken and continue to take action on...more

Wilson Sonsini Goodrich & Rosati

California Governor Gavin Newsom Signs ESG Disclosure Bills

In the past few days, California Governor Gavin Newsom signed three bills that will require companies and investors to provide new disclosure. Climate Disclosure - On October 7, 2023, Governor Newsom signed Senate Bill...more

Katten Muchin Rosenman LLP

California Passes Two Climate Disclosure Laws That Will Require Unique, Public Reporting of Carbon Emissions and Climate Risk

California's Legislature has passed two new climate disclosure bills, SB 253, the Climate Corporate Data Accountability Act (CCDAA), and SB 261, the Climate-Related Financial Risk Act (CRFRA), which together will require a...more

Pillsbury Winthrop Shaw Pittman LLP

California Senate Passes the Climate Corporate Accountability Act

Continuing its leadership in the battle against climate change, California takes a big step forward by requiring transparency concerning the carbon footprints of the nation’s largest corporations doing business in the state. ...more

Pillsbury Winthrop Shaw Pittman LLP

New York State Fashion Act Proves That ESG Is Haute Couture

Continuing the recent trend of promoting sustainability and accountability among businesses, the proposed legislation would change the way in which major players in the fashion industry approach their operations....more

Foley Hoag LLP - Global Business and Human...

Congress A Step Closer to Making Corporate ESG Disclosure Mandatory

On June 16, 2021, the U.S. House of Representatives passed legislation that would impose new ESG due diligence and disclosure requirements on publicly traded companies. H.R. 1187, the ESG Disclosure Simplification Act of...more

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