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Corporate Governance IFRS

Latham & Watkins LLP

ISSB Implementation Across Asia - September 2024

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In the December 2023 edition of Regulatory Updates in Asia ESG we provided an update on how jurisdictions across Asia are responding to the International Sustainability Standards Board (ISSB) standards. Several regulators in...more

J.S. Held

Crosscurrents: Harmonizing Global Sustainability Reporting & IFRS and ESRS Interoperability Guide

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Introduction: Advancing Global Sustainability Reporting Standards - To improve the alignment of sustainability reporting standards globally, the International Financial Reporting Standards Foundation (IFRS) and European...more

Latham & Watkins LLP

China’s Ministry of Finance Publishes Corporate Sustainability Disclosure Standards

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The Standards provide a framework for all Chinese companies’ sustainability disclosures and the applicability extends beyond listed companies. On May 27, 2024, China’s Ministry of Finance published the new Corporate...more

Eversheds Sutherland (US) LLP

Global ESG Insights - May 2024

Welcome to the latest edition of our monthly ESG Insights providing you with a summary of the key developments from around the world. Global - IFRS Foundation releases jurisdictional adoption guide for ISSB Standards- On...more

Latham & Watkins LLP

ISSB Announces Focus Harmonising the Sustainability Reporting Landscape Developing Key Partnerships

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The ISSB’s new two-year work plan aims to reduce complexity and build on market-leading frameworks and standards. ...more

Tannenbaum Helpern Syracuse & Hirschtritt LLP

ISSB Sustainability Reporting Standards and Certain Jurisdictional Observations

On June 26, 2023, the International Sustainability Standards Board (“ISSB”), an organization established by the IFRS Foundation to develop sustainability standards, issued two sustainability reporting standards — IFRS S1...more

Hogan Lovells

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

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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

Latham & Watkins LLP

Saudi Exchange Publishes Guidelines for Offering and Listing of Foreign Companies

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The Saudi Exchange published its guideline manual for foreign companies offering and/or listing on its Main Market. While current capital markets regulations and rules in Saudi Arabia permit such offerings, the lack of a...more

BCLP

Corporate Briefing - November 2023

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Welcome to the Corporate Briefing, where we review the latest developments in UK corporate law that you need to know about. In this month’s issue, we discuss...more

Morrison & Foerster LLP

ESG Claim to Fame: Addressing Fund Names and Safeguarding Investor Expectations Under the SEC's Amended Names Rule

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Regulators across the globe continue to focus on disclosures and marketing relating to environmental, social, and governance (ESG) issues. Consistent with this trend, on September 20, 2023, the U.S. Securities and Exchange...more

StoneTurn

ESG is a Four Act Play and Intermission is About to End

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As socially responsible investing has gone mainstream, regulators in Europe and the United States have stepped in and are now formalizing rules around disclosures pertaining to Environment, Social and Governance (“ESG”)...more

Latham & Watkins LLP

Recent Developments for UK PLCs - October Edition

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Companies Invited to Voluntarily Adopt New Nature-related Financial Disclosure Framework - On 18 September 2023, the Taskforce on Nature-related Financial Disclosures (TNFD) published its final recommendations for...more

Cadwalader, Wickersham & Taft LLP

UK Announces Plans to Publish Sustainability Disclosure Standards by July 2024

In August 2023, the UK’s Department of Business and Trade (DBT) announced the creation of new sustainability rules that are intended to align with the IFRS Sustainability Disclosure Standards issued by the International...more

Goodwin

New ISSB Sustainability Standards: A Long-awaited Milestone for Harmonising ESG-Related Disclosure

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On 26 June 2023, the International Sustainability Standards Board (“ISSB”) issued its first two sustainability standards, IFRS S1 and IFRS S2. These standards, which incorporate the recommendations of the Task Force on...more

BCLP

Corporate Briefing - September 2023

BCLP on

Welcome to the Corporate Briefing, where we review the latest developments in UK corporate law that you need to know about. In this month’s issue, we discuss...more

Latham & Watkins LLP

UK Announces Sustainability Disclosure Standards Based on the ISSB

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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

Stikeman Elliott LLP

CSA Welcome Release by ISSB of Global Sustainability Disclosure Standards

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On June 26, 2023, the International Sustainability Standards Board (“ISSB”) released its first two sustainability disclosure standards (the “ISSB Standards”), IFRS S1 General Requirements for Disclosure of...more

Cooley LLP

Top 10 Considerations for Management in a Continental European IPO

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1. Share structure and cap table - Depending on where your company is incorporated, dual- or multi-class voting structures may or may not be permitted. It is therefore important to determine early in the initial public...more

Latham & Watkins LLP

Recent Developments for UK PLCs - July Edition

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This edition covers new global sustainability reporting standards, proposals to reform corporate criminal liability laws, the enactment of FSMA 2023, FRC guidance on dividend reporting, Investment Association guidance on...more

Latham & Watkins LLP

ISSB Issues Global Sustainability Disclosure Standards

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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

Cadwalader, Wickersham & Taft LLP

ISSB Requests Consultations on Sustainability Research Priorities and Jurisdiction-Specific Disclosure Metrics

Following completion by the International Sustainability Standards Board (ISSB) of IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures), on...more

Trusaic

Pay Equity is the Key to Achieving the “S” in ESG

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Corporate Social Responsibility (CSR) and Environmental, Social and Governance (ESG) reporting have become vital considerations for employers. But rather than seeing the requirements as an additional reporting burden or a...more

Cadwalader, Wickersham & Taft LLP

International Sustainability Standards Board Prioritizes Climate Disclosures

The International Sustainability Standards Board (ISSB) has approved a plan that would implement a transition period for companies applying IFRS S1 (General Requirements for Disclosure of Sustainability-Related Financial...more

Cadwalader, Wickersham & Taft LLP

BlackRock Publishes 2023 Investment Stewardship Global Principles

Blackrock’s recently released 2023 Investment Stewardship Global Principles, identifies several key themes to guide stakeholders and promote sound corporate governance regarding sustainability-related issues. At a high level,...more

Latham & Watkins LLP

ECB and IMF Call to Avoid Fragmentation in Global ESG-Related Disclosure Requirements

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The call highlights the challenges in developing alignment between global ESG reporting standards. The European Central Bank (ECB) and the International Monetary Fund (IMF), two of the world’s leading public financial...more

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