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On June 3, 2025, the Financial Reporting Council (FRC) published the UK Stewardship Code 2026 (the “Code”), following the conclusion of its consultation on the proposed amendments to the UK Stewardship Code 2020. The revised...more
The Joint Committee of the European Supervisory Authorities (ESAs) has updated its consolidated Q&A on the EU packaged retail and insurance-based investment products (PRIIPs) key information document...more
In 2024, investment advisers – those registered with the U.S. Securities and Exchange Commission (SEC) and those that file notices as exempt reporting advisers - will continue to feel the impact of the SEC’s recent rule...more
ACRA and SGX RegCo are consulting on recommendations for climate-related disclosure reporting for Singapore companies. The recommendations cover both listed and large non-listed companies. The requirement will be rolled out...more
New York recently enacted new legislation that will amend Article 45-A of the New York Public Health Law, entitled “Disclosure of Material Transactions”. Although the legislation, as enacted, contains no description of...more
Following strong demand from investors for a timeline, the International Sustainability Standards Board (ISSB) has confirmed that draft IFRS S1 (General Requirements for Disclosure of Sustainability-Related Financial...more
查看中文 - This January 2023 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