News & Analysis as of

Corporate Social Responsibility Disclosure Requirements

Corporate Social Responsibility refers to a business model that incorporates self-regulation mechanisms and aims to ensure better corporate compliance with ethical standards and international norms. Some... more +
Corporate Social Responsibility refers to a business model that incorporates self-regulation mechanisms and aims to ensure better corporate compliance with ethical standards and international norms. Some businesses approach the concept of corporate social responsibility more generally and define it as efforts to limit businesses' negative environmental and social impacts.  less -

Top 10 Topics for Directors in 2018

EXECUTIVE SUMMARY - 1. Cybersecurity threats. Cybersecurity preparedness is essential in 2018 as the risk of, and associated adverse impact of, breaches continue to rise. The past year redefined the upward bounds of the...more

Charting the Growth of Human Rights and Ethical Reporting in the EU

Increasingly, businesses across Europe must report on a wide range of ethical and related matters in addition to publishing their financial results. Requirements for businesses to undertake non-financial reporting have...more

Modern Slavery Guidance Updated by UK’s Home Office

Updated Home Office guidance provides more detail of expected best practices and encourages smaller businesses to make a slavery and human trafficking statement even if not legally required. • Larger businesses must...more

Corporate social responsibility and diversity policies: comply or explain

by White & Case LLP on

On 11 September 2017, Belgium published a new bill requiring certain large companies to disclose "non-financial" (relating to social, environmental and employee matters, protection for human rights, anti-corruption and...more

Mandatory Disclosure: Belgium Requires Large Companies to Provide Certain Non-Financial Information

by Jones Day on

The Background: On September 3, 2017, Belgium adopted a law implementing EC Directive 2014/95/EU on the disclosure of non-financial and diversity information by certain large undertakings and groups. - The Result: Under...more

Tips on Using the Remainder of 2017 to Prepare for the 2018 Proxy Season

With the 2017 proxy season over for most companies, attention now turns to preparing for 2018. There are a number of compliance "musts" to focus on, as well as items that can be addressed in 2017 to make the 2018 proxy season...more

CEOs, Politics and the Law: Guidelines for a New Era in Corporate Social Speech

by Perkins Coie on

In recent weeks, America’s CEOs have spoken out on social issues like never before, placing the business community firmly within the national debate. Likewise, companies are feeling internal and external pressures to...more

The Era of Private Ordering for Corporate Governance

by Dorsey & Whitney LLP on

Following the 2016 election, corporate governance circles have focused intently on what will happen in the nation’s capital with regard to a potential roll back of the current regulatory regime. The Trump Administration...more

The Downside of Sustainability Reporting

Not long ago, I wrote about the growth of sustainability reporting among public companies. (See this Doug’s Note.) It is now widely believed that effective sustainability reporting, also called “corporate social...more

Italy Implements Directive Requiring Non-Financial Disclosures for Large European Undertakings

by Latham & Watkins LLP on

Large public-interest companies and parent companies must disclose several types of non-financial information — for the benefit of both investors and consumers — or face monetary penalties. Directive 2014/95/EU of...more

The Fall of Section 1504: Congress Votes to Repeal the Revenue Transparency Rule

Congress passed a joint resolution this week expressing its disapproval of the revenue transparency rule issued last June by the Securities and Exchange Commission. The rule, issued pursuant to Section 1504 of the Dodd-Frank...more

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

by Latham & Watkins LLP on

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

Sustainability Reporting Gains Momentum

A couple of years ago I suggested that companies should consider adding new, or enhancing their existing, sustainability disclosures. The trend toward sustainability (frequently known as “ESG” for environmental, social and...more

Shining a Light on Payments to Governments: SEC Adopts ‘Publish What You Pay’ Rule for Resource Extraction Issuers

by Shearman & Sterling LLP on

On June 27, 2016, the US Securities and Exchange Commission adopted a final rule implementing Section 1504 of the Dodd-Frank Act. The new rule will require resource extraction issuers to disclose payments they make to...more

Consultation Launched on Corporate Social Responsibility

by Latham & Watkins LLP on

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

World Exchanges Encouraged to Report Indicators of Long-Term Sustainability

On November 4th, the World Federation of Exchanges (WFE) released a set of 34 sustainability measures that include environmental, social and governance indicators. WFE recommends that its member exchanges implement these...more

A Spotlight On Benefit Corporations

Benefit Corporations and other impact-driven corporate entities, such as Delaware Public Benefit Corporations and California Social Purpose Corporations, are proliferating at a healthy pace. More than 30 states have enacted...more

Managing Legal and Reputational Risks in an Era of Enhanced Transparency

Companies face a range of new requirements and expectations calling for enhanced transparency regarding human rights-related risks in connection with their operations. Responsible compliance with both mandatory requirements...more

Alert: Modern Slavery Act 2015

by Cooley LLP on

Larger businesses will soon be required to prepare an annual, public-facing, slavery and human trafficking statement under new requirements imposed by the Modern Slavery Act 2015. This obligation is commonly referred to as...more

The Legal Risks Associated with Corporate Sustainability Reporting

by Latham & Watkins LLP on

Investors, consumers and other stakeholder groups are driving a growing demand for companies to disclose more information about their environmental, social and governance (ESG) and sustainability practices. Many companies are...more

In Case You Missed It - Interesting Items for Corporate Counsel - June 2015

by Stoel Rives LLP on

The SEC’s Division of Economic and Risk Analysis issued analysis on the “potential effect on pay ratio disclosure of exclusion of different percentages of employees at a range of thresholds.” Without even trying to follow the...more

New Conflict-Minerals Disclosure Rules Impact U.S. and Foreign Companies Using or Supplying Minerals

by Holland & Knight LLP on

The Securities and Exchange Commission (SEC) recently approved the much debated "conflict minerals" due diligence disclosure rules originally developed in the Dodd-Frank Wall Street Reform Act of 2010. The rules, which were...more

New California Disclosure Requirements Regarding Slavery and Human Trafficking in Supply Chains to Take Effect on January 1, 2012

The California Transparency in Supply Chains Act of 2010 (TSCA) will go into effect on January 1, 2012. The TSCA will require certain companies with more than $100 million in annual worldwide gross receipts that do business...more

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Cybersecurity

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