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Sustainable Business Practices IFRS

Latham & Watkins LLP

PCAF Launches Consultation on New Methodologies for the Global GHG Accounting and Reporting Standard

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The consultation covers new methodologies for the financial sector’s GHG emissions reporting, including regarding avoided emissions, or “scope 4” emissions. On 3 December 2024, the Partnership for Carbon Accounting...more

Latham & Watkins LLP

SGX RegCo to Incorporate IFRS Standards Into Mandatory Climate Reporting Rules

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On 23 September 2024, the Singapore Exchange Regulation (SGX RegCo) announced that it will begin incorporating the IFRS Sustainability Disclosure Standards (IFRS Standards) issued by the International Sustainability Standards...more

Fenwick & West LLP

Notable Trends in 2024 ESG/Sustainability Reports

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Teneo Insights recently published its fourth annual “State of U.S. Sustainability Reports,” which analyzes 250 sustainability reports from S&P 500 companies published this year through July 30, seeking to understand how...more

Latham & Watkins LLP

ISSB Implementation Across Asia - September 2024

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In the December 2023 edition of Regulatory Updates in Asia ESG we provided an update on how jurisdictions across Asia are responding to the International Sustainability Standards Board (ISSB) standards. Several regulators in...more

Latham & Watkins LLP

China’s Ministry of Finance Publishes Corporate Sustainability Disclosure Standards

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The Standards provide a framework for all Chinese companies’ sustainability disclosures and the applicability extends beyond listed companies. On May 27, 2024, China’s Ministry of Finance published the new Corporate...more

Latham & Watkins LLP

ISSB Announces Focus Harmonising the Sustainability Reporting Landscape Developing Key Partnerships

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The ISSB’s new two-year work plan aims to reduce complexity and build on market-leading frameworks and standards. ...more

Latham & Watkins LLP

Recent Developments for UK PLCs - October Edition

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Companies Invited to Voluntarily Adopt New Nature-related Financial Disclosure Framework - On 18 September 2023, the Taskforce on Nature-related Financial Disclosures (TNFD) published its final recommendations for...more

Cadwalader, Wickersham & Taft LLP

UK Announces Plans to Publish Sustainability Disclosure Standards by July 2024

In August 2023, the UK’s Department of Business and Trade (DBT) announced the creation of new sustainability rules that are intended to align with the IFRS Sustainability Disclosure Standards issued by the International...more

Goodwin

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

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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

BCLP

Corporate Briefing - September 2023

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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

Latham & Watkins LLP

UK Announces Sustainability Disclosure Standards Based on the ISSB

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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

Latham & Watkins LLP

TCFD Transfers Climate Monitoring Activities to IFRS Foundation

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Following the publication of the ISSB Standards, the IFRS Foundation will take over monitoring of companies’ climate progress from 2024. On 10 July 2023, the International Sustainability Standards Board (ISSB) and...more

Latham & Watkins LLP

Recent Developments for UK PLCs - July Edition

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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

Latham & Watkins LLP

ISSB Issues Global Sustainability Disclosure Standards

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On June 26, 2023, the International Sustainability Standards Board (ISSB) released its first two standards for sustainability disclosures, which are designed to facilitate the disclosure of sustainability-related information...more

Bilzin Sumberg

New Board Will Create and Oversee Sustainability Disclosure Requirements

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Amidst the many weighty matters discussed and debated at the recent COP26 climate conference, a major announcement with momentous potential effects on businesses may have gone unnoticed. The IFRS Foundation said at the...more

Latham & Watkins LLP

UK Welcomes Formation of International Sustainability Standards Board

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The government also introduced transition plan requirements for companies to meet the UK’s 2050 net zero target. On 3 November 2021, the International Financial Reporting Standards (IFRS) Foundation Trustees Chair, Erkki...more

Latham & Watkins LLP

UK Government Releases Roadmap to Sustainable Investing

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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

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