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Sustainability Sustainable Finance Disclosure Requirements

Morgan Lewis

ESG Investing: A Global Regulatory Review and Outlook

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As environmental, social, and governance (ESG) considerations become increasingly central to investment strategies worldwide, the regulatory landscapes governing ESG investing are evolving rapidly across different regions....more

Latham & Watkins LLP

FCA Pushes Back Deadline for SDR Naming and Marketing Rules

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The regulator is providing temporary flexibility in light of concerns that asset managers need extra time to prepare. On 9 September 2024, the FCA published a statement on its naming and marketing rules under the...more

K&L Gates LLP

Global Survey of ESG Regulations for Asset Managers - ESG and the Sustainable Economy Handbook

K&L Gates LLP on

INTRODUCTION - Asset managers (i.e., investment advisers) offering funds in more than one country are accustomed to adapting to different regulatory requirements. However, the challenges presented by the global regulation...more

Morris, Manning & Martin, LLP

We're Still Struggling to Define "Sustainable" and "ESG" in Securities Filings

Correspondence between the SEC Staff and an ESG-focused ETF sponsor shows that we are still struggling to define “Sustainable” and “ESG” for purposes of securities filings....more

A&O Shearman

Australia, are you ready for the mandatory climate related financial disclosure regime?

A&O Shearman on

The Australian government is in the process of finalising legislation relating to its proposed mandatory climate-related financial disclosure regime, following the completion of a one-month consultation process on the draft...more

Goodwin

Horizon Scan for Private Investment Funds - May 2024

Goodwin on

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

K&L Gates LLP

April 2024 ESG Policy Update—Australia

K&L Gates LLP on

Australian Update - Australian Competition and Consumer Commission Enforcement Priorities for 2024-2025 - The Australian Competition and Consumer Commission (ACCC) has announced its enforcement and compliance priorities for...more

Katten Muchin Rosenman LLP

ESG Guidepost | Issue 12

Katten ESG Guidepost is a monthly publication highlighting the latest news, legal and regulatory developments involving environmental, social and governance matters....more

A&O Shearman

Taxonomies – why the world needs harmonisation but not uniformity

A&O Shearman on

Taxonomies will play a critical role in channelling investment towards sustainable activities. But while alignment between frameworks is critical , a one-size-fits-all approach can never be effective....more

K&L Gates LLP

Global Survey of ESG Regulations for Asset Managers

K&L Gates LLP on

Asset managers (i.e., investment advisers) offering funds in more than one country are accustomed to adapting to different regulatory requirements. However, the challenges presented by the global regulation of environmental,...more

K&L Gates LLP

The EU CS3D Trilogue Nears Conclusion

K&L Gates LLP on

Introduction - The Corporate Sustainability Due Diligence Directive (CS3D or Directive) is a mandatory framework of rules for companies that operate in the European Union (EU) and exceed certain revenue and employee...more

A&O Shearman

Does the EU’s Taxonomy Regulation Really Apply to Third-country Issuers? Presenting the Case for a Narrower Interpretation -...

A&O Shearman on

The first edition of this paper was published on 22 August 2023. Since that date, the European Commission has finalized its guidance indicating that Article 8 of the Taxonomy Regulation and the Disclosures Delegated Act apply...more

K&L Gates LLP

November 2023 ESG Policy Update – Australia

K&L Gates LLP on

Australian Update - Draft Reporting Standards for Australian Climate-Related Disclosures - As previously reported by K&L Gates, the Australian Accounting Standards Board released its exposure draft of the Australian...more

BCLP

Minimum Energy Efficiency Standards - here to stay or at risk of becoming redundant?

BCLP on

In September, ahead of the Conservative party conference, Rishi Sunak announced a step back from the Government’s net zero policy and targets.  This was followed up last week by the Government’s formal response to the Climate...more

Ius Laboris

Recent developments in ESG and pensions

Ius Laboris on

The main provisions of the EU's Sustainable Finance Disclosure Regulation have been in force since 2021, but compliance remains a challenge for many market participants. Here is an update on the state of play....more

Goodwin

The Seeds for SFDR II? Two EU Commission Consultations

Goodwin on

The European Commission (the Commission) has published two consultations to both evaluate and assess enhancements to the EU’s Sustainable Finance Disclosure Regulation (SFDR). Open until 15 December 2023, the Commission is...more

A&O Shearman

Does the EU’s Taxonomy Regulation Really Apply to Third-Country Issuers? Presenting the Case for a Narrower Interpretation

A&O Shearman on

The EU’s Taxonomy Regulation entered into force on 12 July 2020. It created a framework relating to the reporting of environmental sustainability of economic activities and investments. It does this by defining various...more

Goodwin

EU Sustainable Finance Legislative Impact on Private Funds: Overview Guide - June 2023

Goodwin on

The Sustainable Finance Disclosure Regulation (SFDR) is a European regulation that has applied directly in the EU (and EEA countries) since March 2021. The aim of the SFDR is to provide harmonised disclosure requirements,...more

Cadwalader, Wickersham & Taft LLP

EU Commission Adopts Final Sustainability Reporting Rules

On July 31, 2023, the European Commission announced its adoption of the European Sustainability Reporting Standards (ESRS) for companies subject to the Corporate Sustainability Reporting Directive (CSRD). The long-awaited...more

Hogan Lovells

ESMA statement on sustainability disclosure in prospectuses: impact on prospectuses and final terms

Hogan Lovells on

ESMA has issued a statement on sustainability disclosure in prospectuses issued under the EU Prospectus Regulation. Although the statement is directed to EU National Competent Authorities, ESMA makes it clear that its...more

K&L Gates LLP

2023 ESG State Legislation Wrap Up

K&L Gates LLP on

In January of 2021, Senate Bill 2291 was introduced into the North Dakota state senate. It was considered, adopted, and signed into law three months later in March of 2021. This bill was the first of what would become scores...more

Cadwalader, Wickersham & Taft LLP

European Commission Action on Climate Taxonomy and ESG Rating Provider Regulation

On June 13, 2023, the European Commission published “a new package of measures to build on and strengthen the foundations of the EU sustainable finance framework.” The aim is to ensure that the EU sustainable finance...more

Latham & Watkins LLP

UK Announces Updates to Green Finance Strategy

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The government published a new document outlining its existing and proposed objectives to develop the UK’s sustainable economy. On 30 March 2023, the UK government published an updated version of its Green Finance...more

Latham & Watkins LLP

European Commission Consults on Further EU Taxonomy Environmental Objectives

Latham & Watkins LLP on

The Commission is also consulting on proposed targeted amendments to the Taxonomy Climate Delegated Act and on the Taxonomy Disclosures Delegated Act. On 5 April 2023 the European Commission opened a consultation on its...more

Hogan Lovells

UK: Updated Green Finance Strategy 2023

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The government's updated net-zero Green Finance Strategy was published on 30 March 2023. We set out below the key elements of the updated Strategy which focuses on the need for green investment and on opportunities for the...more

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