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EU’s New ESG Reporting Rules Will Apply to Many US Issuers

Harvard Corporate Governance

New environmental, social and governance (ESG) reporting requirements in the European Union and the US are set to fundamentally change the nonfinancial reporting landscape. .; Stakeholder Capitalism in the Time of COVID ( discussed on the Forum here ); by Lucian A. Bebchuk, Kobi Kastiel, and Roberto Tallarita. .

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Are Financial Firms Ready for Climate Regulation?

Reynolds Holding

The European Union , the United Kingdom , Singapore , Japan , and New Zealand are among those that are incorporating Task Force on Climate-related Financial Disclosures (TCFD) and/or International Sustainability Standards Board (ISSB) frameworks into the required financial disclosures regulations for listed companies. In 2024, the U.S.

Finance 59
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The EU Corporate Sustainability Reporting Directive -what non-EU companies should know

Harvard Corporate Governance

The EU Corporate Sustainability Reporting Directive (“ CSRD “) entered into force on 5 January 2023 and the associated European Sustainability Reporting Standards (“ ESRS “) were adopted by the European Commission on 31 July 2023. Strine, Jr.

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Remarks by Commissioner Uyeda at the Georgetown Law Hotel and Lodging Summit

Harvard Corporate Governance

Securities and Exchange Commission, on Friday, October 28, 2022 Editor's Note: Mark T. Securities and Exchange Commission. The views expressed in the post are those of Commissioner Uyeda, and do not necessarily reflect those of the Securities and Exchange Commission or its staff. Uyeda is a Commissioner at the U.S.

Banking 203
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Debevoise Discusses How EU’s Sustainability Reporting Directive Affects Private Equity

Reynolds Holding

The EU’s Corporate Sustainability Reporting Directive (“CSRD”) is a new framework that requires companies to include a large body of sustainability information in their annual reporting, in accordance with the detailed European Sustainability Reporting Standards (“ESRS”), combined with external “assurance” of the information provided.

Equity 45
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ISS Discusses Global Crackdown on ESG Greenwashing

Reynolds Holding

In the latest salvo, on 25 May the US Securities and Exchange Commission (SEC) voted 3:1 to approve two proposals enhancing scrutiny of ESG funds and advisers’ ESG practices. European Union regulation. In a departure from its historical approach, the SEC now proposes to extend the 80% investment policy (i.e., Emerging APAC regulation.

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ESG Controls Essentials: Complying With New Requirements

Audit Board

In 2022, the US Securities and Exchange Commission (SEC) released a proposal to require select climate- and greenhouse gas (GHG) related disclosures from registrants — similar to existing frameworks, like the Task Force on Climate-Related Financial Disclosures (TCFD) and the Greenhouse Gas Protocol.