The Financial Services Agency of Japan (“FSA”) has introduced a number of ESG developments in the past two months. Some of these...
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non-financial corp reporting
As discussed in our recent podcast and briefing (see here and here), the 15th Conference of the Parties to the United Nations Convention...
The European Commission published two draft FAQs on the EU Taxonomy on 19 December 2022: Interpretation and implementation of the Climate...
The Corporate Sustainability Reporting Directive (CSRD) was published in the Official Journal of the European Union (OJEU) on 16 December...
The FCA has published its Primary Market Bulletin 42. This sets out (among other things) a useful reminder and clarification of the rules...
CSRD and draft reporting standards The European Parliament and the Council have finally adopted the Corporate Sustainability Reporting...
On 25 November 2022, the Stock Exchange of Hong Kong Limited (the Exchange) published its 2022 Analysis of ESG Practice Disclosure (the...
Late in the day given the application of the SFDR Level 2 requirements from 1 January 2023, the European Supervisory Authorities have...
The Task Force on Nature-related Financial Disclosures (TNFD) has published the third draft of its disclosure framework for consultation....
The Transition Plan Taskforce (TPT) has published, for consultation, a sector-neutral disclosure framework and accompanying guidance with...
The International Sustainability Standards Board (ISSB) has confirmed (see here) that: Its climate disclosure standard will require...
The Climate Data Steering Committee (CDSC) has published recommendations for the creation of the Net-Zero Data Public Utility (NZDPU),...
The Glasgow Financial Alliance for Net Zero (GFANZ) has published a report on what financial institutions expect to see in companies’...
Our latest Corporate Round-up for UK listed companies gives an overview of key corporate governance and reporting developments over the...
What has been published? Following on from their queries submitted in May (see questions and answers), the European Supervisory...
Welcome to the last installment in the Linklaters ESG Summer School 2022 dedicated to disclosure regimes across the globe. Each week over...