Jurisdictions representing approximately 57% of global GDP have taken steps to incorporate ISSB standards into legal and regulatory frameworks. ...more
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
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
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
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
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
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
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
On June 26, 2023, the International Sustainability Standards Board (ISSB) issued the following two inaugural standards for environmental, social, and governance (ESG) related disclosure. The ISSB was formed by the...more
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
On October 20th, SEC Commissioner Lee delivered a speech focused on the regulations concerning climate disclosures that the SEC is expected to issue soon. (Indeed, Commissioner Lee emphasized that these regulations are...more
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
The FCA is consulting on extending its rules to standard listed issuers. On 22 June 2021, the FCA published a Consultation Paper (CP21/18) on extending the application of the existing climate-related disclosure...more