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Financial Institutions Greenhouse Gas Emissions Reporting Requirements

A&O Shearman

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

A&O Shearman on

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

Mintz

California Issues Additional Guidance Concerning Mandatory Climate Disclosures

Mintz on

Last week, the California Air Resources Board ("CARB")--the agency responsible for implementing California's mandatory climate disclosures--issued additional guidance concerning these regulations. Significantly, although...more

Ropes & Gray LLP

EFRAG’s June 20 Progress Report Provides An Early Look at Proposed Changes to CSRD Reporting

Ropes & Gray LLP on

Reporting under the EU’s Corporate Sustainability Reporting Directive (CSRD) will be simplified as part of the Omnibus process. In connection with the Omnibus, EFRAG was mandated to provide technical advice to the European...more

Jones Day

From TCFD to CRFR: Decoding the Basel Committee’s Climate Disclosure Drive

Jones Day on

On June 13, 2025, the Basel Committee on Banking Supervision released a voluntary framework for climate-related financial risk disclosures, marking a significant advancement in global banking transparency. This framework...more

Jones Day

Financial Institutions May See Scope 3 Reporting Relief Under ISSB Proposals

Jones Day on

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

Ropes & Gray LLP

International Sustainability Standards Board Launches Public Consultation on Proposed Amendments to IFRS S2 GHG Emissions...

Ropes & Gray LLP on

The International Sustainability Standards Board has released an Exposure Draft proposing targeted amendments to greenhouse gas emissions disclosure requirements under the IFRS S2 Climate-related Disclosures standard. The...more

Latham & Watkins LLP

PCAF Launches Consultation on New Methodologies for the Global GHG Accounting and Reporting Standard

Latham & Watkins LLP on

The consultation covers new methodologies for the financial sector’s GHG emissions reporting, including regarding avoided emissions, or “scope 4” emissions. On 3 December 2024, the Partnership for Carbon Accounting...more

BCLP

Corporate Briefing - November 2023

BCLP on

Welcome to the Corporate Briefing, where we review the latest developments in UK corporate law that you need to know about. In this month’s issue, we discuss...more

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