Archive

UK shelves audit reform bill

Department for Business and Trade scraps measures to establish a new regulator with expanded powers

Ropes & Gray: Due diligence laws proposed in South Korea, Thailand and Indonesia

Climate reporting laws stand trial in California

Appeals Court hears arguments on whether GHG emissions and climate-related financial risk disclosures constitute commercial speech

Ropes & Gray offers predictions on 2026 sustainability requirements

CSRD survives the Transatlantic "showdown"

Despite fierce US opposition, the EU has preserved the extraterritorial core of CSRD, albeit with a narrower scope. The debate now shifts from political resistance to practical implementation.

Corporate Disclosures 2025 round-up

Summaries of our annual conference discussions

Technical vs political: Omnibus I heads to final destination

With a key question: should scope be raised if ESRS are simplified?

CARB releases draft checklist for climate risk reporting

Germany transposes (finally/again) CSRD

Without gold plating

To catch a CSRD wave

Carlsberg Group finance director describes CSRD as "what we had been waiting for".