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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
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
Welcome to the Corporate Briefing, where we review the latest developments in UK corporate law that you need to know about....more
The Transition Plan Taskforce has published its final report on the progress achieved and the path ahead. The report marks the end of the TPT's efforts to establish a gold standard for private sector transition plans. The...more
Australia's mandatory climate-related financial disclosure regime is inching closer to implementation after the proposed legislative reforms were passed by both Houses of Parliament in September 2024. As discussed in our...more
The Development: On August 22, 2024, the Australian Senate passed the Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Bill 2024 ("Bill")....more
Introduction: Advancing Global Sustainability Reporting Standards - To improve the alignment of sustainability reporting standards globally, the International Financial Reporting Standards Foundation (IFRS) and European...more
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
As the first EU country to transpose the CSRD into national law, France will gradually replace the EFPD with sustainability reporting under the new directive. The Corporate Sustainability Reporting Directive (the CSRD)...more
California recently enacted two sweeping and unprecedented laws that will require virtually all large companies who do any amount of business in California in any industry or sector to disclose their direct and indirect...more
Following a series of accounting and audit scandals in recent years and what has been described as a “crisis of trust”, the UK Government, regulatory bodies, and institutional investor groups have set out to reform the UK’s...more
This February post noted the introduction of SB 261 which aimed at imposing climate-related financial risk reporting. In the ensuing months, the bill was amended seven times and garnered numerous supporters and opponents. ...more
On September 18, the Taskforce for Nature-related Financial Disclosures (TNFD) released its final set of recommendations and guidance for implementation. The bottom-line message: the health and resilience of nature is no...more
In this alert, we provide a round-up of the latest developments in ESG for UK corporates. In this month’s ESG Market Alert, we cover: The expanding scope of EU rules on ESG disclosures; FRC Lab launches project on...more
On April 12, 2021, the New Zealand government introduced an omnibus bill into parliament, aiming to introduce mandatory requirements for businesses in the financial sector to disclose the impacts of climate change on...more