Michael R. Littenberg | Ropes & Gray
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Bipartisan Modern Slavery Reporting Bill introduced in New Zealand
Two previous attempts were withdrawn to make way for this new jointly supported bill.
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California Air Resources Board publishes Draft SB 261 Guidance
This disclosure mandate will require subject companies to publish their first biennial climate-related financial risk reports by January 1, 2026.
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Summer of CSRD Redux: Changes to European Sustainability Reporting Standards
An in-depth look at EFRAG’s proposed changes to the ESRS 1 General Requirements Standard.
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Five takeaways from CARB on California’s new corporate climate disclosure requirements
The FAQs respond to questions and feedback from recent CARB initiatives.
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European Commission cuts back Taxonomy Reporting, with impact on US-based multinationals
As the US marked Independence Day, large companies – including many US-based multinationals – were given their own reason to celebrate.
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Complying with California’s new climate disclosure laws
Takeaways for reporting companies from the California Air Resources Board’s May 29 public workshop.
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ISSB consults on amendments to IFRS S2 GHG Emissions Reporting Requirements
A discussion of the proposed amendments and related consultation process, as well as the parallel Australian consultation and US SEC update.
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Updated UK Modern Slavery Act guidance published
An in-depth look at the statement content guidance after the issue of the first significant update in 10 years.