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Sustainability Financial Reporting Publicly-Traded Companies

Goodwin

New ISSB Sustainability Standards: A Long-awaited Milestone for Harmonising ESG-Related Disclosure

Goodwin on

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

Wilson Sonsini Goodrich & Rosati

International Sustainability Standards Board Publishes Sustainability and Climate Disclosure Standards

On June 26, 2023, the International Sustainability Standards Board (ISSB) published its first two sustainability disclosure standards, International Financial Reporting Standards (IFRS S1) – General Requirement for Disclosure...more

Cadwalader, Wickersham & Taft LLP

Accounting Firms Challenged on Reporting of Climate Risks in Company Financial Statements

Environmental law NGO ClientEarth has written to the Global Public Policy Committee (GPPC), which brings together representatives of the six large international accounting organizations, to request greater transparency and...more

Bennett Jones LLP

International Sustainability Standards Board Releases Sustainability Disclosure Standards

Bennett Jones LLP on

On June 26, 2023, the International Sustainability Standards Board (ISSB) released the final versions of its first two global sustainability disclosure standards for financial reporting (the ISSB Standards). The ISSB aims to...more

Cadwalader, Wickersham & Taft LLP

International Accounting Standards Board to Explore Improvements to Climate-Related Disclosure in Financial Statements

On March 23, 2023, the International Accounting Standards Board (IASB) commenced a new “maintenance” project to “explore whether and how financial statements can better communicate information about climate-related risks.”...more

Hogan Lovells

Navigating the evolving ESG disclosure landscape as a U.S. public company - Chief Executive digital publication

Hogan Lovells on

As momentum builds for disclosure, boards and management should consider the following practices to minimize legal risk and fully leverage the benefits a successful environmental, social, and governance (ESG) strategy can...more

Holland & Knight LLP

Natural Asset Companies: A Nature-Based Solution to Unlock the Value of Natural Resources

Holland & Knight LLP on

In September 2021, the New York Stock Exchange (NYSE) and Intrinsic Exchange Group (IEG) jointly announced the development of natural asset companies (NACs), a new class of publicly tradable securities that hold rights to,...more

Perkins Coie

Sustainability Disclosures: What Is Material?

Perkins Coie on

It is no surprise that more and more companies are issuing sustainability reports and broadly disclosing the effects of environmental, social, and governance (ESG) issues. A wide range of stakeholders are demanding this...more

Skadden, Arps, Slate, Meagher & Flom LLP

Enhancing Disclosure Controls and Procedures Relating to Voluntary Environmental and Social Disclosures

Companies are increasingly providing disclosure about their current efforts and future commitments on environmental and social (E&S) matters. The percentage of S&P 500 companies publishing sustainability or corporate social...more

Parker Poe Adams & Bernstein LLP

SEC Continues to Modernize the Disclosure Regime

On November 19, the U.S. Securities and Exchange Commission (SEC) continued its ongoing efforts to streamline and enhance its disclosure regime by adopting amendments to Items 301, 302, and 303 of Regulation S-K. These...more

Hogan Lovells

Sustainability and UK plc

Hogan Lovells on

There is no doubt that COVID-19 and its impacts are forcing society and governments around the world to reassess their priorities. Society more than ever values sustainability and, as we exit from COVID-19, there is growing...more

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