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Publicly-Traded Companies Reporting Requirements Sustainability

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

Fenwick & West LLP

Sustainability Reporting is Down in 2025, but Companies Appear to be Staying the Course

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The Conference Board recently reported that the number of Russell 3000 companies issuing sustainability reports in the first half of 2025 fell 52% compared to the first half of 2024. ...more

Latham & Watkins LLP

Recent Developments for UK PLCs - July 2025

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On 5 June 2025, the GC100 and Investor Group published an updated version of their Directors’ Remuneration Reporting Guidance. This revision reflects evolving best practices and incorporates changes introduced by the...more

Latham & Watkins LLP

UK Government Consults on Sustainability Reporting Standards and Climate Transition Planning

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On 25 June 2025, the UK government launched three consultations as part of London Climate Action Week, which are intended to form key parts of the government’s programme to make the UK the “sustainable finance capital of the...more

Ropes & Gray LLP

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

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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

Holland & Knight LLP

Colombia emite nuevo informe de la Superintendencia de Sociedades

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La Superintendencia de Sociedades de Colombia, el 14 de marzo de 2025, emitió una circular externa encargada de integrar las disposiciones de presentación de los informes 75, 58 y 67, así como de la adición del Informe 08 –...more

Latham & Watkins LLP

France Aligns With Brussels to Postpone CSRD Timeline

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France, the first country to transpose the Corporate Sustainability Reporting Directive (the Directive or CSRD) through Order No. 2023-1142 of ­6 December 2023, Order No. 2023-1142 of 6 December 2023, concerning the...more

Blake, Cassels & Graydon LLP

Les ACVM suspendent leurs initiatives sur l’information liée au changement climatique et à la diversité

Le 23 avril 2025, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont annoncé qu’elles suspendaient les travaux qu’elles avaient entrepris pour élaborer ou renforcer certains règlements sur la communication de...more

A&O Shearman

ESMA issues guidelines on the enforcement of sustainability information

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The European Securities and Markets Authority (ESMA) has published official translations of the guidelines, on the enforcement of sustainability information under the Transparency Directive (for background, please see our...more

Walkers

Irish SPVs and listed SMEs to be excluded from sustainability reporting regime

Walkers on

On 26 February 2025, the European Commission (Commission) published an omnibus package (Omnibus Package) of proposals to amend the EU's framework for sustainability reporting, including under the CSRD ((EU) 2022/2464). The...more

Jones Day

Accelerating to Stop the Clock (on EU ESG Rules)

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The European Commission proposed the EU Omnibus package on February 26 to reduce the burden, and delay application, of the EU Corporate Sustainability Reporting Directive (CSRD) and the EU Corporate Sustainability Due...more

Wilson Sonsini Goodrich & Rosati

[Webinar] A Shift in ESG: Navigating Environmental and Social Issues Under the New Administration - A Three-Part Series - March...

Under the new administration, several shifts in E&S have impacted public companies across a number of different practice areas. In light of these developments, companies are taking a wide array of approaches to disclosure,...more

Fisher Phillips

México Impone el Reporte de Sostenibilidad para Emisoras de Valores y Otros Participantes del Mercado de Valores: Puntos Clave...

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Una reforma reciente en México introduce cambios regulatorios significativos, que incluyen requisitos de reporte anual para emisoras de valores y otros participantes del mercado de valores, incluidas las emisoras extranjeras....more

Fisher Phillips

Mexico Mandates Sustainability Reporting for Securities Issuers and Other Securities Market Participants: Key Takeaways for...

Fisher Phillips on

A recent reform in Mexico creates significant regulatory changes, including annual reporting requirements for securities issuers and other securities market participants – including foreign issuers. Under the resolution,...more

Cooley LLP

CEOs Increasingly Care About Disclosure as They Become More Accountable for Sustainability Strategies

Cooley LLP on

For larger companies, Teneo notes that CEOs are named in sustainability reports to be ultimately responsible for their corporate climate strategies a third of the time – almost double the amount disclosed in 2023 (18%). CEOs...more

Goldberg Segalla

SEC Chairman Halts Litigation on Climate Disclosure Rules

Goldberg Segalla on

The acting chairman of the SEC, Mark T. Uyeda, requested Feb. 11 that the Eighth Circuit pause ongoing litigation concerning the Enhancement and Standardization of Climate-Related Disclosures for Investors rule — (known as...more

Mintz - Energy & Sustainability Viewpoints

A Quantitative Analysis of Comment Letters Issued by the SEC Concerning Climate Change Disclosures: Further Developments

In June 2023, Mintz published an article entitled “A Quantitative Analysis of Comment Letters Issued by the SEC Concerning Climate Change Disclosures” (the June 2023 Article), which analyzed the comment letters related to...more

Mayer Brown

Alerta na atualização anual do FRE 2025: o Anexo ASG da B3

Mayer Brown on

A partir deste ano, companhias abertas listadas na B3, deverão reportar em seu Formulário de Referência (FRE) as medidas ambientais, sociais e de governança (ASG), conforme previsto no Anexo B – Medidas ASG do Regulamento de...more

Jones Day

CSRD: The Fun Is in the Transposition

Jones Day on

As companies operating in the European Union ("EU") likely now know, new environmental, social, and governance ("ESG") regulations are set to have a significant impact on disclosure and governance obligations for EU and...more

Latham & Watkins LLP

SGX RegCo to Incorporate IFRS Standards Into Mandatory Climate Reporting Rules

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On 23 September 2024, the Singapore Exchange Regulation (SGX RegCo) announced that it will begin incorporating the IFRS Sustainability Disclosure Standards (IFRS Standards) issued by the International Sustainability Standards...more

DLA Piper

Horizon - ESG Regulatory News and Trends

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Welcome to Horizon, DLA Piper’s regular bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....more

Latham & Watkins LLP

German Federal Government Adopts Draft CSRD Implementation Act

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The draft represents the next step in transposing the CSRD into national law. On 24 July 2024, the German Federal Government adopted the governmental draft of the Act implementing the EU Directive on Sustainability...more

American Conference Institute (ACI)

The Road to Net Zero: Core Principles to Prevent Greenwashing

“Net zero” is a topic as hot as the climate these days. With so much regulatory attention being placed on it, companies that do not communicate their net zero efforts appropriately or, worse, intentionally make false and...more

Latham & Watkins LLP

China’s Ministry of Finance Publishes Corporate Sustainability Disclosure Standards

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The Standards provide a framework for all Chinese companies’ sustainability disclosures and the applicability extends beyond listed companies. On May 27, 2024, China’s Ministry of Finance published the new Corporate...more

Eversheds Sutherland (US) LLP

Global ESG Insights - May 2024

Welcome to the latest edition of our monthly ESG Insights providing you with a summary of the key developments from around the world. Global - IFRS Foundation releases jurisdictional adoption guide for ISSB Standards- On...more

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