News & Analysis as of August 18, 2025

Proposed Amendments

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EFRAG Releases Proposed Amended ESRS for Public Consultation

Latham & Watkins LLP on 8/13/2025

The proposals outline simplification “levers” to address sources of complexity in sustainability reporting under the EU Corporate Sustainability Reporting Directive....more

NAIC Life and Annuity Illustration Subgroup and Suitability Working Group Construct More Guidance

Carlton Fields on 5/7/2025

At the NAIC Spring National Meeting, the Illustration Subgroup and the Suitability Working Group reported that they are building out the following additions...more

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Sustainability › Regulatory Oversight › Proposed Amendments

EFRAG Releases Proposed Amended ESRS for Public Consultation

NAIC Life and Annuity Illustration Subgroup and Suitability Working Group Construct More Guidance

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