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New Legislation › Disclosure Requirements › Financial Reporting

Skadden, Arps, Slate, Meagher & Flom LLP

ESG in 2025: A Midyear Review

Skadden, Arps, Slate, Meagher & Flom LLP on

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

Latham & Watkins LLP

Recent Developments for UK PLCs June 2025

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On 3 June 2025, the Financial Reporting Council (FRC) published the UK Stewardship Code 2026. The new Code, effective from 1 January 2026, aims to foster long-term sustainable value creation and improve engagement quality...more

Latham & Watkins LLP

Recent Developments for Directors - December 2023 Edition

Latham & Watkins LLP on

On October 7, 2023, California Governor Gavin Newsom signed into law two statutes that will require certain companies doing business in California to disclose their GHG emissions (SB 253) and climate-related financial risk...more

Dorsey & Whitney LLP

How California’s Sweeping New Climate Laws May Impact Your Business

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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

BakerHostetler

New Regulations and Standards Look to Clean Up the Voluntary Carbon Market and Fight Greenwashing

BakerHostetler on

As businesses across the globe strive to fulfill carbon-neutral and net-zero promises over the coming decades, the voluntary carbon market has emerged as a necessary resource to help businesses bridge the gap to...more

Fenwick & West LLP

California State to Require Venture Capital Companies to Collect Diversity Data

Fenwick & West LLP on

California recently passed a bill, SB-54, in an effort to increase transparency regarding diversity in the venture capital industry and to encourage investments in diverse founders. SB 54 will require “covered entities” to...more

Bass, Berry & Sims PLC

California Legislature Passes Significant Climate Disclosure Bills With Potential Broad Scope

Bass, Berry & Sims PLC on

Over the weekend, California Governor Gavin Newsom signed into law two major climate-related disclosure bills, Senate Bill 253: Climate Corporate Data Accountability Act (SB 253) and Senate Bill 261: Greenhouse Gases:...more

Latham & Watkins LLP

California Passes GHG Emissions Reporting and Climate-Related Financial Risk Legislation

Latham & Watkins LLP on

Governor Newsom has committed to signing into law two bills that would require certain companies that do business in California to disclose their GHG emissions and climate-related financial risks. In January 2023,...more

Bass, Berry & Sims PLC

Public Company Forum Update: Reg. S-X Investment Test & SEC Focus under New Administration

Bass, Berry & Sims PLC on

Since the Bass, Berry & Sims Corporate & Securities Practice hosted its 2nd Annual Corporate & Securities Counsel Public Company Forum in December 2020, the Biden Administration has proposed a new Securities and Exchange...more

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