Within the investment industry, sustainability is an area that has evolved significantly over the past few years. For infrastructure funds, the regulatory environment and regional differences have created a complex landscape...more
2024 was set to be the year of review for the Sustainable Finance Disclosure Regulation (SFDR). A number of different approaches have been suggested by the European Commission, national competent authorities and other...more
An accelerating focus on doing business responsibly will force changes to wide-ranging aspects of business operations and strategy - Societal expectations of businesses have shifted fundamentally over the past five years....more
Although we might have expected a complete lull over the Summer, there has still been activity in the ESG regulatory world. In the UK, we have seen a continuation of the work on the sustainable disclosure requirements regime...more
Welcome to the second edition of our Horizon Scan for 2024: key recent and expected funds, regulatory, and tax developments to look out for. As before, we focus on the most important developments and changes that we expect to...more
REGULATORY ISSUES & UPDATES - Mandatory Climate Change Reporting Requirements Under the New European ESRS E1 - The implementation of the European Sustainability Reporting Standards poses risks for reporting companies,...more
In the United States, the Securities and Exchange Commission (SEC) has been active in providing guidance and publishing new environmental, social, and governance (ESG) requirements. But the European community continues to...more
On 10 March 2021,the Sustainable Finance Disclosure Regulation ((EU) 2019/2088) ("SFDR") came into force. This imposes environmental, social and corporate governance (“ESG”) and reporting requirements on a wide range of...more