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A&O Shearman

The UK consults on its draft Sustainability Reporting Standards

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What do businesses need to know, and how can they prepare? Introduction - On June 25, 2025, the UK government initiated a consultation (the Consultation) on the exposure draft of the UK Sustainability Reporting Standards...more

Hogan Lovells

EU adopts first of its kind Nature Restoration Law

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In a surprising turn of events, the Council of EU Environment Ministers formally adopted on 17 June 2024, the much-contested EU Nature Restoration Law. The new Law sets specific, legally binding, targets and obligations for...more

Jones Day

Australia's Climate Disclosure Regime Moves Closer to Implementation Beginning 1 January 2025

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On 27 March 2024, Australia's climate disclosure regime moved a significant step closer to implementation, with the federal government's introduction of proposed legislation into Parliament. Any organisations with a presence...more

Jones Day

Australian Government Releases Draft Climate Disclosure Laws

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The Situation: The Australian government has released its widely anticipated exposure draft legislation for the introduction of Australia's national mandatory climate-related financial disclosures regime....more

Cadwalader, Wickersham & Taft LLP

SEC Receives Complaint of Alleged Greenwashing by International Energy Company

On February 1, 2023, Global Witness – an international non-governmental organization – filed what it called a “groundbreaking greenwashing complaint” with the Securities and Exchange Commission (SEC)’s Climate and ESG Task...more

Seward & Kissel LLP

SEC Updates for the Upcoming 2022 Annual Reports on Form 10-K and Form 20-F

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The U.S. Securities and Exchange Commission (the “SEC”) has adopted amendments and updated disclosure requirements that are to be included in a reporting company’s annual report on Form 10-K or 20-F. The SEC has also proposed...more

Wilson Sonsini Goodrich & Rosati

Preparing for the 2022 Reporting Season

Below is a high-level summary of applicable rule changes, guidance, and disclosure considerations for the 2022 reporting season for public companies....more

BCLP

Addressing Climate Change in Due Diligence for Corporate Transactions

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The gravity of the problem of climate change is rapidly coming into focus. On November 23, 2018 thirteen federal agencies under the leadership of the National Oceanic and Atmospheric Administration, including among others the...more

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