News & Analysis as of

Reporting Requirements Financial Reporting Sustainability

Proskauer - Regulatory & Compliance

Tough Timetable Pushed Through To Update CSRD’s Reporting Standards

On 25 April 2025, the sustainability reporting board (“SRB”) of the European Financial Reporting Advisory Group (“EFRAG”), agreed the internal timeline for delivering advice to the European Commission on the simplification of...more

BCLP

UK Corporate Briefing - February 2025

BCLP on

Welcome to the Corporate Briefing, where we review the latest developments in UK corporate law that you need to know about....more

J.S. Held

Crosscurrents: Harmonizing Global Sustainability Reporting & IFRS and ESRS Interoperability Guide

J.S. Held on

Introduction: Advancing Global Sustainability Reporting Standards - To improve the alignment of sustainability reporting standards globally, the International Financial Reporting Standards Foundation (IFRS) and European...more

Latham & Watkins LLP

France Transposes Corporate Sustainability Reporting Directive Into Law

Latham & Watkins LLP on

As the first EU country to transpose the CSRD into national law, France will gradually replace the EFPD with sustainability reporting under the new directive. The Corporate Sustainability Reporting Directive (the CSRD)...more

Cadwalader, Wickersham & Taft LLP

EFRAG and GRI Announce Interoperability in Impact Reporting Schemes

The European Financial Reporting Advisory Group (EFRAG) and the Global Reporting Initiative (GRI) released a joint statement announcing the interoperability of their respective reporting standards, enabling companies subject...more

Allen Matkins

California Enacts Law Mandating Climate-Related Financial Risk Reporting

Allen Matkins on

This February post noted the introduction of SB 261 which aimed at imposing climate-related financial risk reporting.  In the ensuing months, the bill was amended seven times and garnered numerous supporters and opponents. ...more

J.S. Held

Crosscurrents: Corporate Sustainability Reporting Directive (CSRD) & ESG Reporting in Europe

J.S. Held on

In mid-November 2022, the European Parliament adopted the Corporate Sustainability Reporting Directive (CSRD), a major expansion of the 2014 Non-Financial Reporting Directive (NFRD). The new rules will quadruple the number of...more

Morrison & Foerster LLP

Corporate Sustainability: EU to Expand ESG-Related Reporting Obligations

Morrison & Foerster LLP on

On November 28, 2022, the European Council gave its final approval to a new Corporate Sustainability Reporting Directive (CSRD). Once transposed into the laws of the EU members states, the new set of rules will replace the...more

White & Case LLP

Corporate Sustainability Reporting: New EU rules for large companies and listed SMEs

White & Case LLP on

The Corporate Sustainability Reporting Directive ("CSRD") was published in the Official Journal of the European Union on 16 December 2022, having been formally adopted by the European Parliament and Council of the European...more

Hogan Lovells

ESG Market Alert – November 2022

Hogan Lovells on

In this alert, we provide a round-up of the latest developments in ESG for UK corporates. In this month’s ESG Market Alert, we cover: The expanding scope of EU rules on ESG disclosures; FRC Lab launches project on...more

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