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Disclosure Requirements › IFRS › Proposed Rules

Jones Day

UK SRS vs. ISSB: What You Need to Know About the Key Differences

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On June 25, the UK Government published Exposure Drafts of the UK Sustainability Reporting Standards (UK SRS), based on the IFRS Sustainability Disclosure Standards (IFRS S1 and S2)...more

Ropes & Gray LLP

EFRAG’s June 20 Progress Report Provides An Early Look at Proposed Changes to CSRD Reporting

Ropes & Gray LLP on

Reporting under the EU’s Corporate Sustainability Reporting Directive (CSRD) will be simplified as part of the Omnibus process. In connection with the Omnibus, EFRAG was mandated to provide technical advice to the European...more

BCLP

SEC Considers Modification of Foreign Private Issuer Criteria: May Result in Fewer Foreign Companies Qualifying as FPIs

BCLP on

On June 4, 2025, the SEC released a Concept Release seeking public comment on potential changes to the definition of foreign private issuer (“FPI”), which changes may have the effect of reducing the number of foreign...more

Jones Day

Financial Institutions May See Scope 3 Reporting Relief Under ISSB Proposals

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The International Sustainability Standards Board (ISSB) proposed targeted amendments to IFRS S2 Climate-related Disclosures standard, followed by similar changes from the Australian Accounting Standards Board (AASB) to its...more

Latham & Watkins LLP

US Government Proposes Climate-Related Requirements for Government Contractors

Latham & Watkins LLP on

Major federal suppliers would need to perform certain climate-related actions, resulting in potential knock-on implications, expectations, and risks. Key Points: ..The federal government’s proposed regulations would...more

Bracewell LLP

SEC Proposes Rules to Update Statistical Disclosure Requirements for Bank and Savings and Loan Registrants

Bracewell LLP on

On September 17, 2019, the Securities and Exchange Commission (the “SEC”) proposed rules that would update the statistical disclosures provided by banking registrants in response to Industry Guide 3, Statistical Disclosure by...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Proposes Rules to Update Statistical Disclosures for Bank and Savings and Loan Companies

Skadden, Arps, Slate, Meagher & Flom LLP on

On September 17, 2019, the Securities and Exchange Commission (SEC) announced proposed rules regarding the statistical disclosures that bank and savings and loan companies are required to disclose by SEC rules. The proposed...more

White & Case LLP

The SEC proposes to update Guide 3

White & Case LLP on

The SEC has published proposed changes to Guide 3 which are intended to update, clarify and codify the Guide with the aim of eliminating overlaps between U.S. GAAP, IFRS or other SEC rules, simplifying compliance efforts and...more

Mayer Brown Free Writings + Perspectives

SEC Proposes Rules to Update Statistical Disclosures for Banking Registrants, Replacing Industry Guide 3

Mayer Brown Free Writings + Perspectives on

On September 17, 2019, the Securities and Exchange Commission proposed rules to update the statistical disclosures that banks and loan registrants provide to investors, and eliminate disclosures that overlap with SEC rules,...more

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