News & Analysis as of

Sustainability IFRS European Union

Ropes & Gray LLP

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

Ropes & Gray LLP on

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

Cooley LLP

Here Come the EU CSRD and IFRS Disclosures

Cooley LLP on

Just as I was starting this job, Cooley put out an awesome alert – with a set of great graphics – noting how the initial disclosures made voluntarily under the CSRD look....more

Paul Hastings LLP

Global and Japanese ESG Market and Regulatory Trends in Respect of ESG Risk, Impact and Opportunity Management: Sifting Signal...

Paul Hastings LLP on

Climate change disclosures have recently become mandatory in Japan, following amendments to the Financial Instruments Exchange Act (FIEA) and the Cabinet Office Order on Disclosure on Corporate Affairs. These require...more

Fenwick & West LLP

Notable Trends in 2024 ESG/Sustainability Reports

Fenwick & West LLP on

Teneo Insights recently published its fourth annual “State of U.S. Sustainability Reports,” which analyzes 250 sustainability reports from S&P 500 companies published this year through July 30, seeking to understand how...more

J.S. Held

Crosscurrents: Harmonizing Global Sustainability Reporting & IFRS and ESRS Interoperability Guide

J.S. Held on

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

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

StoneTurn

ESG is a Four Act Play and Intermission is About to End

StoneTurn on

As socially responsible investing has gone mainstream, regulators in Europe and the United States have stepped in and are now formalizing rules around disclosures pertaining to Environment, Social and Governance (“ESG”)...more

ArentFox Schiff

ESG Update: The New ISSB Standards Focus on Financial Materiality

ArentFox Schiff on

The International Sustainability Standards Board (ISSB) standards have joined the climate-disclosure reporting frameworks that take a financial materiality-led approach. While the ISSB standards seek to streamline reporting...more

Latham & Watkins LLP

ESG on the Rise in M&A Transactions

Latham & Watkins LLP on

Dealmakers should continue to weigh the impact of ESG issues on M&A deals as ESG standards evolve. Environmental, social, and governance (ESG) issues have become increasingly important for corporates in recent years,...more

White & Case LLP

European Real Estate Finance: Recent developments – June 2019

White & Case LLP on

As part of our periodic updates, here is an overview of recent developments of relevance to participants in the real estate finance market across certain key jurisdictions in Europe....more

10 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide