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Ropes & Gray LLP

ROPES & GRAY CSRD TRANSPOSITION TRACKER

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Reporting obligations under the European Union’s Corporate Sustainability Reporting Directive are created under EU member state national legislation adopted pursuant to the CSRD. We have again updated our tracker to reflect...more

BCLP

Revitalising the EU Securitisation Market: Recommendations for a Revised Regulatory Framework

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The European Union's securitisation market has struggled to reach its full potential despite the introduction of the Securitisation Regulation (SECR) in 2019. While the market has shown modest growth in recent years,...more

Skadden, Arps, Slate, Meagher & Flom LLP

ESG: A Review of 2024 and Key Trends To Look for in 2025

In this article, we reflect on key trends in ESG over the second half of 2024 and look ahead at trends that may emerge in 2025. We analyze developments in the latter half of 2024, which were similar to those highlighted in...more

A&O Shearman

The EU Corporate Sustainability Due Diligence Directive is final: how can companies prepare?

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This is an update to previous bulletins on the Corporate Sustainability Due Diligence Directive (CS3D) which we published in June and September 2024. In a decisive move that marks a new chapter for corporate...more

McDermott Will & Emery

The EU Corporate Sustainability Reporting Directive: What Non-EU Multinational Companies Need to Know

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Although political sentiment against mandatory sustainability reporting by business entities has grown in Europe (similar to the anti-ESG backlash in the United States), the European Commission (EC) has not backed down. On...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Reporting Requirements Under the European Sustainability Reporting Standards

Organisations are facing a new era of nonfinancial reporting with the European Union’s Corporate Sustainability Reporting Directive (CSRD), now in effect. CSRD reporting is standardised through the European Sustainability...more

A&O Shearman

Antitrust in Focus - October 2024

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This newsletter is a summary of the antitrust developments we think are most interesting to your business. Roxane Hicheri (counsel based in Paris) and Mark Steenson (counsel based in London) are our editors this month. They...more

Hogan Lovells

Transposition of the Corporate Sustainability Reporting Directive in Luxembourg: Key Features of the Bill

Hogan Lovells on

On 28 November 2022, the European Parliament and the Council of the European Union adopted the Corporate Sustainability Reporting Directive (the “CSRD”). This Directive represents a significant step in the European Union’s...more

Latham & Watkins LLP

European Commission Opens Infringement Procedures Regarding Sustainability Reporting Rules

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The EU Corporate Sustainability Reporting Directive (CSRD, or the Directive) took effect beginning 2024 and requires mandatory sustainability reporting by a first set of companies in 2025. Under the terms of the CSRD, the...more

Latham & Watkins LLP

The EU’s Corporate Sustainability Due Diligence Directive - Obligations for Companies

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On 5 July 2024, the final text of the Corporate Sustainability Due Diligence Directive (CSDDD) was entered into the Official Journal of the EU. The CSDDD will enter force on 25 July 2024. This marks the final key step in the...more

Latham & Watkins LLP

EU Adopts Corporate Sustainability Due Diligence Directive

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The CSDDD is set to impose mandatory human rights and environmental due diligence obligations for in-scope companies. On 5 July 2024, the Corporate Sustainability Due Diligence Directive (CSDDD) was published in the...more

Latham & Watkins LLP

EU Parliament Approves Supply Chain Sustainability Rules

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On 24 March 2024, the European Parliament approved the Corporate Sustainability Due Diligence Directive (CSDDD) with a vote of 374 in favour (compared with 235 votes against and 19 abstentions)....more

Latham & Watkins LLP

EU Corporate Sustainability Reporting Directive Redefines ESG Reporting

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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

Eversheds Sutherland (US) LLP

Updata: Your quarterly privacy & cybersecurity update - January to March 2023

Welcome to the latest edition of Updata! Updata is an international report produced by Eversheds Sutherland’s dedicated Privacy and Cybersecurity team – it provides you with a compilation of key privacy and cybersecurity...more

Morrison & Foerster LLP

Green, Greener, Greenwashing – Green Claims Marketing in the EU and Germany

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The highlighting of ecological benefits of products or sustainability efforts and achievements has become the new normal in advertising and marketing activities. Along with these efforts goes the risk of overstating...more

McDermott Will & Emery

New Amendments to ICSID Rules Come into Effect July 1, 2022

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On July 1, 2022, the amended Regulations and Rules of the International Centre for Settlement of Investment Disputes (ICSID) (the 2022 Rules) will come into effect after being approved by the Member States on March 21,...more

WilmerHale

ESG: The EU’s Agenda for 2022 - What You Need to Know

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The year 2021 was a prolific one for environmental, social and governance (ESG) in the EU. The year 2022 looks just as productive for the EU legislature....more

King & Spalding

Europe - Between The EU Clinical Trials Regulation And The UK Guideline On Clinical Trials

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Last week the Regulation on Clinical Trials (“CTR”) finally became effective in the European Union (“EU”) and replaced the prior Clinical Trials Directive 2001/20 (“CTD”). The CTR was adopted in 2014 and was meant to enter...more

Goodwin

European Commission Outlines Proposals For AIFMD 2

Goodwin on

As the Alternative Investment Fund Managers Directive (“AIFMD”) was being developed prior to 2011, there were serious concerns across the funds industry that it might force managers to set up their funds offshore to avoid the...more

Proskauer Rose LLP

UK Short Selling Notification Threshold Reduced to 0.1% and to Apply to Both Regulated Markets and MTFs...

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On 6 January 2021, the HM Treasury published the Short Selling (Notification Thresholds) Regulations 2021 (the “Regulations”). The FCA has updated its webpage on the notification and disclosure of net short positions to...more

Jones Day

JONES DAY PRESENTS®: EU Mandatory Disclosure Rules (DAC 6)

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DAC6, the European Union's new disclosure regime, imposes the reporting of cross-border tax arrangements for multinational enterprises in 28 European countries. Jones Day partners Florian Lechner (Frankfurt) and Carlos...more

BCLP

DAC 6 is a new EU disclosure regime that imposes mandatory reporting of certain cross-border arrangements

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What is DAC6? ..DAC6 is a new regime under which intermediaries and/or taxpayers must report to an EU tax authority information about cross-border arrangements with a view to the information being exchanged with other tax...more

Latham & Watkins LLP

DAC 6 Deadline Nears: What Does the Mandatory Disclosure Regime Mean for Taxpayers and Advisers?

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The 31 December deadline for EU Member States to adopt implementing legislation for DAC 6 is fast approaching. Intermediaries and taxpayers must be ready for compliance. By the end of 2019, each Member State of the...more

Katten Muchin Rosenman LLP

New EU-Wide Tax Anti-Avoidance Law Introduces Sweeping Disclosure Requirements

Key Points - Coming into force on 1 July 2020, EU DAC6 Regulations will require intermediaries in certain cross-border arrangements to disclose activity to tax authorities. - The DAC will apply retroactively to affected...more

A&O Shearman

Basel Committee on Banking Supervision Consults on Pillar 3 Disclosure Requirements for Market Risk and Sovereign Exposures

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The Basel Committee on Banking Supervision has opened two consultations on revisions to the Basel III Pillar 3 disclosure requirements, one related to market risk disclosures and one on sovereign exposures disclosures....more

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