News & Analysis as of

Disclosure Requirements Task Force on Climate-related Financial Disclosures (TCFD) Investors

Latham & Watkins LLP

Recent Developments for UK PLCs - February 2025

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In recent years, we have seen more class action securities claims against UK listed companies — akin to US style “stock-drop” litigation. These claims are typically brought by groups of investors, backed by financing...more

Society of Corporate Compliance and Ethics...

[Webinar] Trends in Global ESG Regulations and Their Impact on Corporate Reporting - September 18th, 12:00 pm CT

Target Audience - Compliance Professionals with detailed knowledge in an area. Such persons are often at a mid-level within the organization, with operational or supervisory responsibilities, or both....more

Husch Blackwell LLP

Investors and Regulators Demand Climate Disclosures, but Companies Should Beware of Greenwashing Claims

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Pressure from consumers, investors, and regulators to provide climate, environmental, and sustainability disclosures is increasing, but it is important for companies to ensure such disclosures are accurate, verifiable, and...more

KPMG Board Leadership Center (BLC)

Oversight of climate disclosures: SEC stay doesn’t mean stop

Despite the sense of relief that many companies initially felt with the SEC’s stay of its climate disclosure rules, the pause is unlikely to temper the forces demanding climate disclosures by other means. In the latest paper...more

Hogan Lovells

ISSB Publishes Its Sustainability and Climate Disclosure Standards

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In June 2023, The International Sustainability Standards Board (ISSB) issued its inaugural standards, IFRS S1 and IFRS S2. These standards are designed to help companies communicate more effectively with investors regarding...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

Morrison & Foerster LLP

Inside the IFRS S1 and S2 Sustainability Disclosure Standards – Understanding Current Intersections and Future Outlooks

The International Sustainability Standards Board (ISSB), established by the IFRS Foundation (IFRS), issued a comprehensive global baseline of disclosure standards to facilitate consistent and comparable disclosures on risks...more

Vinson & Elkins LLP

Vinson & Elkins' Quarterly Securities & ESG Updates - Spring 2023

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Welcome to Vinson & Elkins’ Securities and ESG Updates. Our aim is to provide insights into notable developments in securities reporting and the environmental, social and governance space over the quarter and, where...more

Opportune LLP

Why Technology Can Ease Your ESG Reporting Headache

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From Amazon to Walmart, companies across the globe are striving to implement ESG initiatives that can stand up to increased scrutiny. The energy industry, like all industries, is facing the possibility of new standards...more

McCarter & English, LLP

SEC Proposes Rules for Enhancement and Standardization of Climate-Related Disclosures

The Securities and Exchange Commission has proposed new rules that would require and standardize public companies’ climate-change disclosures to investors. Under the proposed rules, which would apply to both domestic...more

Vinson & Elkins LLP

Expanded Liability for Companies Under The SEC's Proposed Climate Disclosure Rule

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On March 21, the Securities and Exchange Commission released its much-anticipated proposed climate disclosure rule that would require public issuers to provide certain climate-related information in their public filings. ...more

Cadwalader, Wickersham & Taft LLP

2022 and Beyond – The Rise of ESG in the UK and Europe

ESG considerations is a key theme that has heavily influenced investments over the past few years and which will no doubt play an even more prominent role in the 2020s. We touched on this briefly in our 2021 closing article...more

Latham & Watkins LLP

UK Government Releases Roadmap to Sustainable Investing

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The roadmap introduces sustainability disclosure requirements for UK companies and reveals further developments in relation to a UK Green Taxonomy. On 18 October 2021, the UK government released a report titled “Greening...more

Cooley LLP

Investors urge governments to act on climate, including risk disclosure

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A group of 587 institutional investors managing over $46 trillion in assets have signed a new statement calling on governments to undertake five priority actions to accelerate climate investment before COP26, the 26th United...more

BCLP

Don’t Delay: SEC Wants Your Two Cents on Climate Change Disclosure

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The SEC recently issued a public statement asking investors, companies and other market participants to share their views on climate change disclosure.  Comments are due by June 13, 2021 and can be submitted via the SEC...more

Tonkon Torp LLP

Public Company Disclosures In A Climate-Change Focused World

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As society reckons with the enormous danger of climate change, there is no question that corporations must take responsibility for their contributions to rampant global warming, while working to reduce their emissions. For...more

Goodwin

State Street and BlackRock Tell Public Company Directors That The Time Is Now To Focus On Sustainability and ESG

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In January 2020, two of the largest asset managers, State Street Global Advisors (SSGA) and BlackRock, emphasized that they will hold Boards of Directors accountable for not making significant progress on sustainability and...more

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