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UK Chancellor of the Exchequer’s Mansion House speech (14 November 2024) – summary of key initiatives

At her inaugural Mansion House speech on 14 November 2024, the Chancellor of the Exchequer outlined a number of key policy initiatives for the UK financial services sector. This note sets out the main initiatives, which...more

UK/EU/International ESG Regulation Monthly Round-Up – October 2024

October was a busy month. COP 16 on Biodiversity was held at the end of the month, the UK Autumn Budget was heard on 30 October 2024, and the UK focused Transition Finance Market Review was published. All this has been...more

Three months on from the CSRD transposition deadline – where are we now?

With the deadline to transpose the requirements of the Corporate Sustainability Reporting Directive (EU) 2022/2464 (CSRD) into national law expiring on 6 July 2024, we have reviewed and summarised the transposition status for...more

UK/EU/International ESG Regulation Monthly Round-Up – September 2024

This month, amidst the Labour party conference in the UK, we have seen a number of policy initiatives communicated via speeches and followed up with official government announcements, for example announcing the upcoming...more

UK/EU/International ESG Regulation Monthly Round-Up – August 2024

Although we might have expected a complete lull over the Summer, there has still been activity in the ESG regulatory world. In the UK, we have seen a continuation of the work on the sustainable disclosure requirements regime...more

FCA offers flexibility for Sustainability Disclosure Requirements (SDR) ‘naming and marketing’ rules compliance

On 9 September 2024, the FCA confirmed that it is offering “limited temporary flexibility” until 2 April 2025 for firms to comply with the ‘naming and marketing’ rules under the UK Sustainability Disclosure Requirements....more

European Commission publishes draft FAQs on EU Corporate Sustainability Reporting Directive (CSRD)

On 7 August 2024, the European Commission published draft FAQs on the Corporate Sustainability Reporting Directive (CSRD) clarifying the interpretation of certain provisions within the CSRD, the European Sustainability...more

European Supervisory Authorities (ESAs) update consolidated Q&As on the SFDR

On 25 July 2024, the European Supervisory Authorities (ESAs) updated the consolidated Q&As on the Sustainable Finance Disclosure Regulation 2019/2088 (the SFDR) and SFDR Delegated Regulation 2022/1288 (the SFDR Delegated...more

European due diligence: financial players are not fully excluded from the CS3D Directive!

As the EU Corporate Sustainability Due Diligence Directive (CS3D), recently approved by the Council of the European Union, has just been published in the Official Journal of the European Union, it has been suggested by some...more

UK / EU / International ESG Regulation monthly round-up – July 2024

The UK General Election on 4 July 2024 resulted in a change of government in the UK. This has meant that the usual summer slowdown has been replaced with a flurry of activity as new ministers pick up portfolios and start to...more

UK / EU / International ESG Regulation monthly round-up – June 2024

June 2024 was another busy month for ESG regulation both in the EU and internationally. In the EU, the ESAs have published their final reports on greenwashing in the financial services sector and an opinion on the assessment...more

UK / EU / International ESG Regulation Monthly Round-Up – May 2024

May 2024 was another busy month for ESG regulation both in the UK, EU and internationally. In the UK, the anti-greenwashing rule came into effect on 31 May 2024, an update on the Sustainability Disclosure Requirements (SDR)...more

UK/EU/International ESG Regulation Monthly Round-Up – April 2024

April 2024 has been another busy month for ESG regulation both in the UK, EU and internationally. Key developments include the long-awaited Financial Conduct Authority (FCA) finalised guidance on the UK anti-greenwashing...more

UK: FCA Anti-greenwashing guidance and extension of the SDR to portfolio managers

On 23 April 2024, the Financial Conduct Authority (FCA) published the much-anticipated anti-greenwashing guidance which will apply to all FCA regulated firms from 31 May 2024. The anti-greenwashing rule is designed to...more

UK/EU ESG Regulation Round-Up – Q1 2024

Our latest ESG regulatory round-up highlights the key UK, EU and international financial services regulatory developments during Q1 2024. Key ESG developments this quarter include the publication of the FCA’s Business Plan...more

Fostering integrity and trust in ESG ratings and data products providers – UK, Japan, Singapore and EU

The growth in size and influence of ESG ratings and data markets coupled with concerns about the transparency and credibility of ESG ratings and data products have led to IOSCO developing recommendations to regulators and ESG...more

UK/EU ESG Regulation Q4 2023 Round-Up and horizon scanning for 2024

As we enter 2024, we have looked back to Q4 2023 to reflect on the range of momentous ESG regulatory developments and to look at how they will impact ESG regulatory developments throughout this year. Key developments at the...more

UK: Sustainability Disclosure Requirements: Key things you need to know as the FCA confirms final rules

On 28 November 2023, the Financial Conduct Authority (FCA) confirmed the long-awaited final rules and guidance for UK asset managers aimed at improving the trust and transparency around sustainable investment products. In a...more

Advancing Net Zero: The EU and UK in International Climate Action Forums

Hogan Lovells and the City of London are delighted to present this joint report on international climate action forums and the pivotal roles that they play in shaping climate policies and sustainable finance strategies...more

Private Equity: Opportunities for Australia funds and investors as climate consultation closes

The submission window on a second Australian government consultation paper on climate change disclosure closed on 21 July 2023. Climate-related disclosure obligations look set to be introduced in three phases from 2024...more

UK TCFD-aligned Disclosures Explained

In this article, we take a look at the UK TCFD-aligned climate-related financial disclosures (contained in the Companies Act, the UK Listing Rules and the FCA’s ESG Sourcebook) and what organisations need to know to comply...more

TCFD Reporting Explained

In this second article in the series, we look at TCFD-aligned reporting and the TCFD recommendations: who they apply to, why they are needed and what is required by them....more

ESG Market Alert – July 2023

In this alert, we provide a round-up of the latest developments in ESG for UK corporates. In this month’s ESG Market Alert, we cover: Market Practice Update: Harnessing ESG opportunities in private equity EU Parliament...more

UK/EU ESG Regulation Monthly Round-Up – March-June 2023

As we reach the midway point of 2023, the Hogan Lovells Sustainable Finance and Investment practice thought it would be useful to provide a review of recent key ESG developments from March-June 2023 to assist with navigating...more

Private Equity: Harnessing ESG opportunities

Private equity general partners (GPs) are facing increasing pressure from their investors (LPs) to prioritise environmental, social and governance issues. This shift presents significant opportunities for LPs to invest in...more

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