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Singapore Establishes New Platform for ESG Data

The artificial intelligence platform is the most recent development in Singapore’s green initiatives as part of Project Greenprint. A new platform called “Gprnt.ai” (Gprnt), which launched in November 2023, aims to unify...more

UK Transition Plan Taskforce Launches Full Disclosure Framework

The framework claims to set the “gold standard” for companies to contribute to the net zero transition while emphasising ambition, action, and accountability. The UK Transition Plan Taskforce (TPT) launched its...more

TNFD Publishes Finalized Recommendations for Nature Related Disclosures

On September 18, 2023, the Taskforce on Nature-related Financial Disclosures (TNFD) published recommendations for organizations’ assessment, management, and disclosure of nature-related issues (the Recommendations). These...more

UK Announces Sustainability Disclosure Standards Based on the ISSB

The UK standards will aim to increase the comparability and value of reported information for investors. The UK government announced on 2 August 2023 that it will develop standards for company sustainability disclosures...more

European Commission Adopts the European Sustainability Reporting Standards

The adoption of the standards marks a key milestone for reporting under the CSRD. On 31 July 2023, the European Commission (Commission) adopted the European Sustainability Reporting Standards (ESRS), following a four...more

EU Corporate Sustainability Reporting Directive Redefines ESG Reporting

The European Union’s Corporate Sustainability Reporting Directive (CSRD), which entered into force in January 2023, marks a new era for ESG reporting across Europe (and globally). CSRD is the latest in a wave of new rules...more

TCFD Transfers Climate Monitoring Activities to IFRS Foundation

Following the publication of the ISSB Standards, the IFRS Foundation will take over monitoring of companies’ climate progress from 2024. On 10 July 2023, the International Sustainability Standards Board (ISSB) and...more

ISSB Issues Global Sustainability Disclosure Standards

On June 26, 2023, the International Sustainability Standards Board (ISSB) released its first two standards for sustainability disclosures, which are designed to facilitate the disclosure of sustainability-related information...more

European Deforestation Regulation Enters Into Force

The regulation aims to minimise the EU’s contribution to deforestation and forest degradation. The European Deforestation Regulation (EUDR) entered into force on 29 June 2023, following publication in the Official Journal...more

UK Advertising Standards Authority Publishes Updated Guidance on Greenwashing Claims

The ASA conveyed a sense of urgency, as it believes influencing consumer behaviour will be an important part of meeting UK net zero targets. On 23 June 2023, the UK’s Advertising Standards Authority (ASA) published an...more

The Future of Green Marketing: Anticipated Changes to the FTC’s Green Guides

The FTC will likely update Green Guides provisions, impacting corporate decision-making in marketing and throughout the value chain. Latham & Watkins is pleased to present a series of Clients Alerts on environmental,...more

OECD Updates Corporate Due Diligence Guidelines

The Guidelines build on current social, environmental, and technological issues facing businesses following the last update in 2011. The Organisation for Economic Co-operation and Development (OECD) released updated...more

European Parliament Agrees Position on Corporate Sustainability Due Diligence Directive

Trialogue negotiations have begun following the parliament’s vote. On 1 June 2023, the European Parliament voted to adopt its initial negotiating position on the EU’s proposed Corporate Sustainability Due Diligence...more

ISSB Launches Consultation on Future Projects

The public consultation seeks input on the priorities, strategic direction, and future work of the ISSB. On 4 May 2023, the International Sustainability Standards Board (ISSB) launched a public consultation to seek input...more

UK Announces Updates to Green Finance Strategy

The government published a new document outlining its existing and proposed objectives to develop the UK’s sustainable economy. On 30 March 2023, the UK government published an updated version of its Green Finance...more

ESG and Sustainable Finance

Sustainable finance is the practice of redirecting public and private capital towards investments that support ESG goals and outcomes. The market dynamics of sustainable finance are driven by the need for enormous investments...more

The EU Corporate Sustainability Reporting Directive - How Companies Need to Prepare

The EU’s latest initiative to enhance ESG disclosures will expand the requirements of earlier initiatives and bring considerably more companies within its scope. On 5 January 2023, the Corporate Sustainability Reporting...more

European Council Adopts Negotiating Position on Corporate Sustainability Due Diligence Directive

The Council’s position includes a number of differences from the European Commission’s original proposal, including in relation to the requirement to diligence the broader value chain. On 30 November 2022, the European...more

European Parliament Adopts Corporate Sustainability Reporting Directive

From 2024 at the earliest, more European and global companies will need to disclose their ESG activities in greater detail. On 10 November 2022, the European Parliament adopted a final version of the Corporate...more

GFANZ Issues Guidance on Net Zero Plans for Financial Institutions

The Final Report recommends five themes that financial institutions should incorporate into their net zero transition strategies. On 1 November 2022, the Glasgow Financial Alliance for Net Zero (GFANZ) issued its Final...more

UK Government Announces Review of Net Zero Target

The outcome of the review may signal what climate-related laws and policies to expect in the UK in the coming years. On 8 September 2022, newly appointed UK Prime Minister Liz Truss announced that Chris Skidmore MP, a...more

Voluntary ESG “Materiality” Assessments - Legal Considerations and Dos and Don’ts

This Client Alert probes the ESG “materiality assessment” process, why it is a misnomer, when and how the assessment can be conducted, and legal and practical tips for conducting the assessment. Companies have been...more

European Commission Proposes Legislation to Prohibit Products Made or Imported With Forced Labour

The proposal highlights the growing global focus on companies’ human rights obligations not just towards employees but also towards workers in their supply chains. On 14 September 2022, the European Commission (the...more

6 Sustainability Takeaways in EU Antitrust & Regulatory - August 2022

EU Parliament and Council reach agreement on CSRD - European Parliament and European Council | 21 June 2022 - The European Parliament and European Council reached a provisional political agreement on the terms of the...more

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