Latest Posts › Disclosure Requirements

Share:

US House of Representatives Passes Uyghur Forced Labor Prevention Act

The House UFLPA aims to clamp down on the import to the US of items produced by alleged forced labor in the XUAR, while offering less guidance for importers than similar July 2021 Senate bill. On 8 December 2021, the US...more

IOSCO Calls for Oversight of ESG Ratings and Data Product Providers

The association noted that regulators could provide market participants with much-needed additional trust in ESG ratings and data. On 23 November 2021, the International Organization of Securities Commissions (IOSCO)...more

FCA Launches Discussion on Sustainability Disclosure Requirements and Product Labels

The regulator is inviting views on potential criteria for classifying and labelling investment products, and on further entity- and product-level sustainability-related disclosures. On 3 November 2021, the FCA published...more

TCFD Releases New Guidance on Climate-Related Metrics, Targets, and Transition Plans

The guidance offers clarification on key aspects of the TCFD’s recommendations on climate reporting. On 14 October 2021, the Task Force on Climate-related Financial Disclosures (TCFD) released a new guidance document on...more

UK Government Releases Roadmap to Sustainable Investing

The roadmap introduces sustainability disclosure requirements for UK companies and reveals further developments in relation to a UK Green Taxonomy. On 18 October 2021, the UK government released a report titled “Greening...more

Climate Disclosures and the SEC

What SEC commentary and the influence of existing frameworks could mean for mandatory climate disclosures in the US. US Securities and Exchange Commission (SEC) Chair Gary Gensler has publicly stated that the SEC will...more

ESG Toolkit Expands for European PE

Green shoots emerge as PE firms consider new ways to incorporate ESG into dealmaking. Market sentiment and the increasing importance of environmental, social, and governance (ESG) to firms’ competitiveness across the...more

ESG in Asset Management: A Global Perspective - October 2021

The global asset management community has long been among the leaders in recognising the investment and risk management benefits of tracking the environmental, social, and governance (ESG) performance of the assets it invests...more

Singapore, Hong Kong Stock Exchanges Aim to Enhance Climate Disclosures, Diversity

Both bourses are seeking to incorporate the TCFD recommendations into their sustainability reporting regimes, extending a trend of convergence in regional ESG reporting standards. On August 26, 2021, the Singapore...more

FCA Seeks to Improve Quality of ESG Fund Disclosures

FCA has published guiding principles on the design, delivery, and disclosure of ESG and sustainable investment funds. On 19 July 2021, the FCA published a letter sent to chairs of authorised fund managers, which sets out...more

FCA Proposes New Climate-Related Disclosure Regime

The FCA is proposing a disclosure regime for asset managers, life insurers, and pension providers. On 22 June 2021, the FCA published a Consultation Paper (CP21/17) on introducing climate-related financial disclosure...more

Climate (and ESG) Risk: The Growing Focus on Board Accountability

Board members are expected to have adequate knowledge and understanding of climate-related and ESG risks. Legislators and regulators around the world have long recognised that one of the most effective ways to drive change is...more

The European Commission Unveils New Sustainable Finance Package

The package focuses on material sustainability reporting and disclosure obligations, as the EU looks to direct capital toward sustainable activities. On 21 April 2021, one day prior to Earth Day and a US-led global...more

UK Announces Climate Focused Financial Services Regime

The UK Government presents initiatives designed to green the UK economy and bolster attractiveness as an international financial centre. On 9 November 2020, Rishi Sunak, Chancellor of the Exchequer, announced several...more

FCA Proposes New Rules on Climate-Related Disclosures by Listed Issuers

The FCA is moving towards formalising issuers’ compliance with the TCFD recommendations. Key Points: ..The FCA is proposing that premium listed commercial companies will need to disclose how they have implemented the...more

Will TCFD Final Recommendations Change the Landscape of Climate-related Financial Disclosure?

On 29 June 2017, the Task Force on Climate-related Financial Disclosure (TCFD) published its final recommendations. The TCFD set out information that companies should disclose to enable investors, lenders, and insurance...more

New EC Guidelines to Improve Non-Financial Information Reporting

On 26 June 2017, the European Commission (the EC) published non-binding guidelines on the methodology for reporting non-financial information by certain large companies and groups (the Guidelines) as required by Article 2 of...more

The European Conflict Minerals Regulation – What are the Key Take Away Points?

The European Conflict Minerals Regulation (the Regulation) was approved by the European Council on 3 April 2017. Publication in the Official Journal of the European Union will be the next step in the process and this could...more

Modern Slavery – An Update

26 March 2017 marked two years since the introduction of the Modern Slavery Act 2015. As the signature legislation of the then Home Secretary (Theresa May – now Prime Minister), it heralded greater focus on an issue that...more

Environmental Transparency Becomes Obligatory in 2017 as EU Directive 2014/95 Comes into Effect

Unprecedented globalisation, coupled with significant concerns around climate change, has taken environmental and social responsibility from a voluntary concept to something more obligatory and enforceable. Consequently,...more

Consultation Launched on Corporate Social Responsibility

The European Commission is currently consulting on how large public-interest entities should disclose environmental and other non-financial information, as required by Directive 2014/95/EU Corporate Social Responsibility...more

73 Results
 / 
View per page
Page: of 3

"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