News & Analysis as of

Environmental Social & Governance (ESG) Regulatory Standards Disclosure Requirements

A&O Shearman

ESMA consultation on transparency and integrity of ESG rating activities

A&O Shearman on

The European Securities and Markets Authority (ESMA) has published a consultation paper on draft regulatory technical standards (RTS) on the transparency and integrity of environmental, social and governance (ESG) rating...more

J.S. Held

Unmasking Greenwashing: Avoiding Potentially Deceptive Practices

J.S. Held on

Introduction - In today's world, the spotlight on Environmental, Social, and Governance (ESG) practices is brighter than ever. Stakeholders, including investors, consumers, and even corporate employees, are demanding that...more

Latham & Watkins LLP

ISSB Implementation Across Asia - September 2024

Latham & Watkins LLP on

In the December 2023 edition of Regulatory Updates in Asia ESG we provided an update on how jurisdictions across Asia are responding to the International Sustainability Standards Board (ISSB) standards. Several regulators in...more

K&L Gates LLP

Global Survey of ESG Regulations for Asset Managers - ESG and the Sustainable Economy Handbook

K&L Gates LLP on

INTRODUCTION - Asset managers (i.e., investment advisers) offering funds in more than one country are accustomed to adapting to different regulatory requirements. However, the challenges presented by the global regulation...more

K&L Gates LLP

ESG—Australia – Climate-Related Financial Disclosures: Updated Bill

K&L Gates LLP on

On 27 March 2024, the Australian Government published the first reading draft of the Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Bill 2024 (New Bill), which superseded the previous exposure...more

Proskauer Rose LLP

Regulation Round Up - May 2024

Proskauer Rose LLP on

Key developments in May 2024: ESG: The Financial Conduct Authority (“FCA”) updated its webpage on the sustainability disclosure requirements (“SDR”) and investments labelling regime. Among other things, the webpage has been...more

BCLP

UK Sustainability Disclosure Requirements - 2024 Update

BCLP on

The Government’s recently published Sustainability Disclosure Requirements (SDR): Implementation Update 2024 outlines the timeframes and next steps for each of the core elements of SDR, first proposed in 2021 to provide a...more

K&L Gates LLP

Global Survey of ESG Regulations for Asset Managers

K&L Gates LLP on

Asset managers (i.e., investment advisers) offering funds in more than one country are accustomed to adapting to different regulatory requirements. However, the challenges presented by the global regulation of environmental,...more

Mintz

Climate Disclosures Continuing to Increase Among Major Companies

Mintz on

According to a recent ESG report from the Conference Board, the number of major companies issuing climate change risk factor disclosures has increased significantly over the past two years. Specifically, of the companies in...more

K&L Gates LLP

November 2023 ESG Policy Update – Australia

K&L Gates LLP on

Australian Update - Draft Reporting Standards for Australian Climate-Related Disclosures - As previously reported by K&L Gates, the Australian Accounting Standards Board released its exposure draft of the Australian...more

K&L Gates LLP

Global Survey of ESG Regulations for Asset Managers - ESG and the Sustainable Economy Handbook

K&L Gates LLP on

Investment advisers offering funds in more than one country are accustomed to adapting to different regulatory requirements. However, the challenges presented by the global regulation of environmental, social, and governance...more

A&O Shearman

ISSB Sustainability Disclosure Standards – challenges in global regulatory implementation and market adoption

A&O Shearman on

Waves of reform to sustainability reporting regimes are only beginning and will gather pace. Much has happened since the first two Sustainability Disclosure Standards were published by the International Sustainability...more

Holland & Knight LLP

Voluntary and Mandatory Climate Disclosures: Key Considerations for Companies

Holland & Knight LLP on

Companies should be thoughtful and strategic about how they structure their voluntary and mandatory climate disclosures. There are many climate disclosure standards – as well as environmental, social and governance (ESG)...more

Mintz - Energy & Sustainability Viewpoints

Energy & Sustainability Litigation Updates — October 2022

Regulatory Developments Among State AGs. Over the past few weeks, various state attorneys general have either issued guidance or initiated enforcement actions in connection with ESG ratings. Specifically, among other things,...more

Latham & Watkins LLP

ECB and IMF Call to Avoid Fragmentation in Global ESG-Related Disclosure Requirements

Latham & Watkins LLP on

The call highlights the challenges in developing alignment between global ESG reporting standards. The European Central Bank (ECB) and the International Monetary Fund (IMF), two of the world’s leading public financial...more

Mayer Brown Free Writings + Perspectives

US SEC Proposes Rules Regarding ESG for Certain Funds and Advisers

At an open meeting on May 25, 2022, the US Securities and Exchange Commission (“SEC” or “Commission”) approved two new proposals that will impact the fund and investment management industry. One of the proposals is directed...more

Latham & Watkins LLP

10 Key Focus Areas for UK-Regulated Financial Services Firms in 2022

Latham & Watkins LLP on

Environmental, social, and governance (ESG) considerations have come to the forefront of firms’ regulatory change agendas in recent years, and this focus looks set to continue in 2022. The past year has witnessed significant...more

Latham & Watkins LLP

FCA Launches Discussion on Sustainability Disclosure Requirements and Product Labels

Latham & Watkins LLP on

The regulator is inviting views on potential criteria for classifying and labelling investment products, and on further entity- and product-level sustainability-related disclosures. On 3 November 2021, the FCA published...more

Latham & Watkins LLP

Private Bank Briefing – June 2021

Latham & Watkins LLP on

The latest edition of our Private Bank Briefing provides a roundup of legal and compliance issues impacting private banks and their clients from Q2 2021. In this edition, we cover sustainable finance developments, the...more

Stinson - Corporate & Securities Law Blog

House Passes ESG Disclosure Simplification Act of 2021

By a razor thin vote of 215 to 214, the House of Representatives passed the ESG Disclosure Simplification Act of 2021....more

Polsinelli

SEC Makes Moves to Step Up ESG Enforcement

Polsinelli on

As investor demand for socially responsible investing continues to rise, the U.S. Securities and Exchange Commission (SEC) has increased its focus on compliance practices of investment advisors and funds. After the change in...more

Stinson - Corporate & Securities Law Blog

House Committee Considers Legislation Requiring Disclosure of Political Spending, ES&G Metrics and Diversity

The House Committee on Financial Services is considering legislation on a number of matters that would affect public companies.  ...more

Latham & Watkins LLP

UK Listed Companies: Key Legal Developments in 2020

Latham & Watkins LLP on

The regulatory regime and disclosure requirements for listed companies in the UK will continue to evolve in 2020. Issuers and their advisers should be aware of the key legal developments that will occur during this year,...more

Skadden, Arps, Slate, Meagher & Flom LLP

Hong Kong Regulatory Update - April 2019

This Hong Kong regulatory update provides an overview of key regulatory developments in the past three months relevant to companies listed (or planning to list) on The Stock Exchange of Hong Kong Limited (HKEx) and their...more

Stinson - Corporate & Securities Law Blog

IOSCO Speaks to ESG Disclosures

The International Organization of Securities Commissions, or IOSCO, published a statement setting out the importance for issuers of considering the inclusion of environmental, social and governance, or ESG, matters when...more

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