Topic
ESG
1,376 published works
China Law Insight
中国企业出海或境内外同时上市公司可持续发展信息或ESG信息披露难点
By King & Wood
作者：吴青 张帆 随着全球对可持续发展问题的重视，企业从自愿披露到强制披露可持续发展信息或ESG信息已是大势所趋。国际上，欧盟、美国、新加坡、日本、印度、东南亚（如泰国、印度尼西亚、越南）、中国香港等国家和地区都对上市公司披露可持续发展信息或ESG信息作出了规定和要求。 在企业可持续发展信息披露准则方面，欧盟、美国等制定了可持续发展报告或ESG报告准则。另外，2021年国际可持续准则理事会（ISSB）成立，并在2023年发布了《国际财务报告可持续披露准则第1号——可持续相关财务信息披露一般要求》（IFRS S1）和《国际财务报告可持续披露准则第2号——气候相关披露》（IFRS S2），引起了国际社会的广泛关注，也逐渐成为在国际上具有影响的企业可持续信息披露参照标准。新加坡、中国香港、日本等均引用ISSB发布的规则来制定可持续信息披露或ESG相关准则。 阅读更多
Sustainability in Business
Commission Releases Its Awaited Omnibus Sustainability Package Triggering a New Legislative Process
By Thomas Delille, Marie Escorneboueu, Christina Economides
The European Commission published on 26 February 2025 its awaited Omnibus simplification package proposing the amendment of several pieces of sustainability and ESG-related legislations adopted under the previous Commission mandate…
Your ERISA Watch
Texas Judge Sticks to His Guns on Validity of Biden-Era ESG Rule
Utah v. Micone, No. 2:23-CV-016-Z, __ F. Supp. 3d __, 2025 WL 510331 (N.D. Tex. Feb. 14, 2025) (Judge Matthew J. Kacsmaryk) On Valentine’s Day, Judge Kacsmaryk issued what to…
The CLS Blue Sky Blog
Enlightened Stewardship: A New Perspective on Institutional Investors’ Role in Society
In an era of mounting geopolitical tensions, shifting regulatory landscapes, and intensifying climate risks, the role of institutional investors has never been more important – or more contested. With over $50…
Investment Management Regulatory Update
Trump’s Executive Orders’ Impact on the ETF Industry
The new Trump administration combined with a Republican-controlled House and Senate could usher in the most significant regulatory changes to the ETF industry since 1990. That year, the Republican-led U.S.…
Nonprofit Law Prof Blog
Tax Exemption, ESG, and Mass Murder
Four convents – the Adrian Dominican Sisters, Sisters of Bon Secours USA, Sisters of St. Francis of Philadelphia, and Sisters of the Holy Name of Jesus & Mary, – bought…
Global Regulation Tomorrow
EU Platform on Sustainable Finance report: Simplifying the EU taxonomy to foster sustainable finance
On 5 February 2025, the EU Platform on Sustainable Finance (Platform) issued a report Simplifying the EU taxonomy to foster sustainable finance. The report builds on previous Platform work and…
Global Policy Watch
The Covington European Life Sciences Symposium 2025
By Grant Castle, Peter Bogaert, Marie Doyle-Rossi, Anna Wawrzyniak, Dr. Dr. Adem Koyuncu, Raj Gathani, Sarah Cowlishaw, Jonathan Gimblett, Monique O'Donoghue, Mark Young, Paul Maynard, Cándido García Molyneux, Bart Van Vooren, Seán Finan, James Halstead, Winsome Cheung, Ben Land-Maycock, Inga-Marlene Pietsch, Guy Dingley, Bethan Lukey, Mark Mitchell
On 23 January 2025, we hosted the 2025 edition of the Covington European Life Sciences Symposium. The Symposium brought together colleagues from London, Brussels, Frankfurt and Dublin with our industry…
Allens Insights
(WIP) Growing ESG complexity in the year ahead: what companies can expect
By Allens
ESG continues to evolve 10 min read As stakeholder expectations on Environment, Social and Governance (ESG) issues continue to evolve, we are seeing a movement build from voluntary standards to…
Dispute Resolution Blog
Navigating ESG Compliance: Lessons from Recent Trends and the Santos Case
By Aditi Goyal, CAM Disputes Team
In an era marked by growing environmental consciousness and regulatory oversight, companies across the globe are facing heightened scrutiny over their sustainability claims. The recent lawsuit[1] against Santos Ltd., a…