The European Commission estimates that as many as 450 US-based multinationals will be picked up by 40a reporting.
Michael R. Littenberg, Ropes & Gray
A discussion on the US Government’s comment submission and whether, as Andrew Puzder, the US Ambassador to the EU suggests, “Now it’s time for the EU to deliver.”
Michael Littenberg and Sam Elliot examine the main developments and ponder what to expect going forward.
The European Commission is advancing N-ESRS, which are the CSRD reporting requirements for non-EU companies.
This articles discusses the rescission proposal and what it means for climate disclosure by US public companies.
We take an initial look at the draft ESRS and discuss the related public feedback process.
Two previous attempts were withdrawn to make way for this new jointly supported bill.
This disclosure mandate will require subject companies to publish their first biennial climate-related financial risk reports by January 1, 2026.