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Environmental Social & Governance (ESG) Reporting Requirements Climate Change

K&L Gates LLP

June 2025 ESG Policy Update—Australia

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Australian Update - ASIC Includes Climate-Related Disclosures in its Financial Reporting and Audit Focus Areas for FY2025-26 - The Australian Securities and Investments Commission (ASIC) has published its financial reporting...more

Jones Day

Legal Questions for Your Sustainability Team #3

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This series of posts seeks to identify legal questions that can add definition and value to the good work that sustainability teams are doing. Our last post focused on whether the revenue used to evaluate the applicability...more

A&O Shearman

FSB update on progress under 2021 roadmap on climate-related risks

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The Financial Stability Board (FSB) has published its 2025 progress report on the implementation of its 2021 Climate Roadmap. The report provides a factual overview of progress made across four key areas: disclosures, data,...more

Jones Day

GRI Releases New Climate and Energy Standards – Significant Reporting Changes Ahead

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The Global Reporting Initiative (GRI) published two new topic standards—GRI 102: Climate Change (2025) and GRI 103: Energy (2025). These standards will replace GRI 305: Emissions (2016), GRI 302: Energy (2016), and Disclosure...more

Fenwick & West LLP

Important State Law Developments

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Companies doing business in Texas and California should be aware of the following state law developments, which could affect them....more

Jones Day

Legal Questions for Your Sustainability Team #1

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This series of posts seeks to identify legal questions that can add definition and value to the good work that sustainability teams are doing....more

Ropes & Gray LLP

The UK’s New Sustainability Reporting Consultations – FAQs for US-based Multinationals

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Many US-based multinationals are required to comply with current UK climate disclosure requirements. Last month during London Climate Action Week, the UK launched three consultations on sustainability reporting, which are...more

Ropes & Gray LLP

Five Takeaways from CARB’s July 9 FAQs on California’s New Corporate Climate Disclosure Requirements

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The California Air Resources Board (CARB) has published seven pages of FAQs on California’s corporate greenhouse gas reporting and climate-related financial risk disclosure programs. These disclosure requirements are...more

Hogan Lovells

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

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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

Hogan Lovells

ESG Focus: UK/EU/International ESG regulation monthly round-up – June 2025

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EU Omnibus updates and dates for your diary: With negotiations continuing at both European Parliament and Council of the European Union level, final agreement on the omnibus proposals for sustainability reporting and due...more

DLA Piper

Horizon - ESG Regulatory News and Trends - June 2025

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Welcome to Horizon, DLA Piper’s monthly bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....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

A&O Shearman

Reflections on the 2025 AGM and reporting season

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As the 2025 AGM and reporting season passes its peak, we have produced a note of our reflections on what we’ve seen in the market so far this year, and developments we’re expecting in the coming months. The key themes...more

Alston & Bird

Sustainability Spotlight | Q1 2025

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Welcome to the latest edition of the Sustainability Spotlight, your place to keep up with all the ESG action – federal and state enforcement, shareholder proposals and litigation, and state attorney general actions. This...more

Hogan Lovells

UK/EU/International ESG Regulation Monthly Round-Up – May 2025

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The drive to simplify and increase competitiveness in the European Union continues apace. Member States have started to implement the “stop-the-clock” directive, the Commission has signalled an intent to provide some limited...more

K&L Gates LLP

April 2025 ESG Policy Update—Australia

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Australian Update - ASIC Publishes Regulatory Guidance for New Sustainability Reporting Requirements - On 31 March 2025, the Australian Securities and Investments Commission (ASIC) published its Regulatory Guide 280...more

Blake, Cassels & Graydon LLP

Les ACVM suspendent leurs initiatives sur l’information liée au changement climatique et à la diversité

Le 23 avril 2025, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont annoncé qu’elles suspendaient les travaux qu’elles avaient entrepris pour élaborer ou renforcer certains règlements sur la communication de...more

Jones Day

Financial Institutions May See Scope 3 Reporting Relief Under ISSB Proposals

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The International Sustainability Standards Board (ISSB) proposed targeted amendments to IFRS S2 Climate-related Disclosures standard, followed by similar changes from the Australian Accounting Standards Board (AASB) to its...more

DLA Piper

Horizon - ESG Regulatory News and Trends - April 2025

DLA Piper on

Trump Administration actions - Trump orders DOJ to stop states from enforcing unconstitutional or preempted climate laws. In a sweeping Executive Order (EO) issued on April 8, President Donald Trump has ordered Attorney...more

Baker Donelson

Red Tape or Green Future? Unpacking California's Climate Disclosure Laws and the Pushback

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As the federal government works to roll back climate regulations and climate-focused initiatives, states are developing avenues to fill in the gaps left behind. In 2024, the Securities and Exchange Commission (SEC) adopted...more

Wilson Sonsini Goodrich & Rosati

SEC Votes to End Defense of Climate Disclosure Rules

On March 27, 2025, the SEC announced that it voted (2-1) to end its defense of the final enhanced and standardized climate-related disclosure rules (the Climate Rules). The SEC previously adopted the Climate Rules on March 6,...more

Akin Gump Strauss Hauer & Feld LLP

Making Waves No Longer: SEC Abandons Climate Disclosure Rule

In a widely anticipated move, the U.S. Securities and Exchange Commission (SEC) has announced that it will no longer defend the agency’s climate disclosure rule issued during the Biden administration. The disclosure rule...more

Jones Day

The Climate Report | First Quarter 2025

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New Carbon Removal Certification Framework in Europe - A voluntary certification framework adopted by the EU aims to enhance the credibility and transparency of carbon removal activities within the EU to support its...more

WilmerHale

The EU Omnibus Package: Reshaping ESG and Sustainability Regulations

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On 26 February 2025, the European Commission (EC) unveiled a series of proposals (the Omnibus package) that could have far-reaching implications for corporate sustainability and environmental regulations....more

K&L Gates LLP

Green, But Lean: EU Eases Sustainability Rules Without Ditching Climate Goals

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On 26 February 2025, the European Commission published the Omnibus Simplification Package, a set of proposals designed to streamline key EU sustainability regulations, eliminate redundancies, and reduce administrative burden...more

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