On 3 April 2025, the European Parliament overwhelmingly voted to delay the implementation of the EU Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D). The...more
On 26 February 2025, the European Commission (the EC) adopted a new package of proposals aimed at simplifying the EU’s ESG reporting and compliance requirements. The EC published two separate proposals for directives to make...more
3/3/2025
/ Compliance ,
Corporate Governance ,
Corporate Social Responsibility ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
European Commission ,
Popular ,
Regulatory Requirements ,
Reporting Requirements ,
Sustainability
In this article, we reflect on key trends in ESG over the second half of 2024 and look ahead at trends that may emerge in 2025. We analyze developments in the latter half of 2024, which were similar to those highlighted in...more
1/6/2025
/ Antitrust Division ,
Australia ,
Board of Directors ,
Climate Change ,
COP ,
Corporate Counsel ,
Corporate Governance ,
Disclosure Requirements ,
Diversity ,
Diversity and Inclusion Standards (D&I) ,
Environmental Social & Governance (ESG) ,
EU ,
European Securities and Markets Authority (ESMA) ,
False Claims Act (FCA) ,
Financial Regulatory Reform ,
Green Loans ,
Greenhouse Gas Emissions ,
Legislative Agendas ,
Loan Market Association ,
Member State ,
Modern Slavery Act ,
Nasdaq ,
New Guidance ,
New Legislation ,
Prudential Regulation Authority (PRA) ,
Regulatory Agenda ,
Reporting Requirements ,
Sustainability ,
Sustainable Finance ,
Tax Reform ,
UK ,
United Nations
A new initiative to consolidate various European Union environmental, social and governance (ESG) reporting obligations into a single regulation aims to simplify the regulatory landscape and enhance the EU’s competitiveness....more
On 29 June 2023, the EU’s new Regulation (EU) 2023/1115 restricting sale in the EU of products that may cause deforestation or the degradation of forests (EUDR) entered into force.
The EUDR is expected to have global...more
10/22/2024
/ Corporate Governance ,
Due Diligence ,
Environmental Social & Governance (ESG) ,
EU ,
Legislative Agendas ,
New Regulations ,
Popular ,
Regulatory Agenda ,
Reporting Requirements ,
Small and Medium-Sized Enterprises (SMEs) ,
Sustainability
Across industries, companies are facing new and uncertain regulatory pressures and demands in areas including artificial intelligence, sustainability, algorithmic pricing and fintech-bank relations. In this issue of The...more
9/10/2024
/ Algorithms ,
Antitrust Division ,
Artificial Intelligence ,
Banking Sector ,
Board of Directors ,
Competition ,
Corporate Governance ,
Department of Justice (DOJ) ,
Disclosure Requirements ,
Enforcement Actions ,
EU ,
Financial Institutions ,
FinTech ,
Multinationals ,
Price-Fixing ,
Regulatory Agenda ,
Regulatory Requirements ,
Reporting Requirements ,
Risk Management ,
Sustainability ,
Technology Sector ,
UK
As the deadlines approach for multinationals to make their first disclosures under the Corporate Sustainability Reporting Directive (CSRD), the EU’s new sustainability reporting law, they are confronting the significant time...more
9/6/2024
/ Corporate Governance ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
Multinationals ,
Regulatory Agenda ,
Regulatory Requirements ,
Reporting Requirements ,
Securities and Exchange Commission (SEC) ,
Securities Regulation ,
Sustainability
Environmental, social and governance (ESG) matters, and diverging opinions on approach, continued to dominate headlines across the globe in the first half of 2024. Companies and their stakeholders started the year navigating...more
7/29/2024
/ Activist ,
Commercial Litigation ,
Corporate Governance ,
Environmental Policies ,
Environmental Social & Governance (ESG) ,
EU ,
Financial Conduct Authority (FCA) ,
Greenwashing ,
Legislative Agendas ,
Regulatory Agenda ,
Reporting Requirements ,
Shareholders ,
UK
Nearly two decades after the enactment of SOX, which was precipitated by several high-profile corporate and accounting scandals in the US during the late 1990s and early 2000s, UK and European regulators are grappling with a...more
7/19/2023
/ Capital Markets ,
Compliance ,
Corporate Financing Rule ,
Corporate Fraud ,
Corporate Governance ,
Environmental Social & Governance (ESG) ,
Publicly-Traded Companies ,
Regulatory Reform ,
Reporting Requirements ,
Sarbanes-Oxley ,
Securities and Exchange Commission (SEC) ,
Transparency ,
UK