Topic
Sustainability Reporting
166 published works
Global Regulation Tomorrow
Financial Services Regulatory ESG updater
By Haney Saadah, Kate Green, Helen Taylor (AU), Simon Lovegrove (UK)
3 August – 3 September 2026 Introduction ESG is changing the landscape for financial institutions as stakeholders, including investors, increasingly expect them to make their operations more sustainable. Financial services…
frESH
Consultation opens on Draft European Sustainability Reporting Standards (ESRS) for Corporate Sustainability Reporting Directive (CSRD) reporting for certain non-EU companies
By Begonia Filgueira, Cristina Vela Gonzalez
The European Financial Reporting Advisory Group (EFRAG) has opened a 100-day consultation between 23 July and 31 October 2026 on the draft ESRS that apply to certain non-EU companies reporting…
Across The Board
European Commission Adopts Revised European Sustainability Reporting Standards
By Tim Baines, Oliver Williams, Beth Mills
On 3 July 2026, the European Commission ("EC") adopted revised European Sustainability Reporting Standards ("ESRS") and, for smaller companies, a voluntary reporting standard. The revised ESRS are intended to simplify…
Market Edge
Sustainability law developments relevant to public companies
By DLA Piper
The June issue of our monthly newsletter Horizon is now available. Learn more about an array of fresh developments in sustainability law, among them: The European Financial Reporting Advisory Group (EFRAG) has…
Climate Law Blog
Climate Disclosure in Retreat
By Cynthia Hanawalt and Andy Fitch
At every level of government, greenhouse gas (GHG) emissions disclosure regulations that saw meaningful progress only a few years ago are now in retreat. Last week, the Securities and Exchange…
Global Regulation Tomorrow
Notice in a nutshell update: FCA fines former chief executive and issues Primary Market Bulletin 62
By Katie Stephen (UK), Joe Smallshaw, Catherine Pluck (UK)
At the start of this year, the Financial Conduct Authority (FCA) issued Final Notices against two former finance directors of Carillion plc (Carillion), Mr Adam and Mr Khan, in connection…
UNIO EU Law Journal
The double materiality principle in the context of sustainability reporting – a positive development? (Some insights on the Corporate Sustainability Reporting Directive 2022/2464 – CSRD)
Vitória Menezes Sanhudo (master’s student in European Union Law at the School of Law of University of Minho) The harmonisation of corporate sustainability disclosure criteria has become increasingly relevant as…
Global Regulation Tomorrow
ASIC sets financial reporting, audit and sustainability focus areas for FY 2026–27
On 18 May 2026, the Australian Securities and Investments Commission (ASIC) announced the key focus areas for its financial reporting, audit and sustainability reporting activities in the 2026-27 financial year,…
Eye on ESG
European Commission publishes revised ESRS for consultation
By Tim Baines, Oliver Williams
On 6 May 2026, the European Commission (“EC”) published its consultation on draft final revised European Sustainability Reporting Standards (“ESRS”), alongside a draft voluntary reporting standard for certain SMEs (“VSME”).…
Global Regulation Tomorrow
ASIC issues early observations on sustainability reporting ahead of 30 June 2026
On 18 May 2026, the Australian Securities and Investments Commission (ASIC) shared its observations on the first sustainability reports prepared under Chapter 2M of the Corporations Act 2001 (Cth) (Corporations…