Global ESG Reporting Requirements - Keep Up with the Changing Landscape

Introduction

ESG regulations aimed at increasing corporate accountability and improving transparency for investors and stakeholders have recently been on a roller coaster worldwide.

In the European Union, recently adopted ESG laws such as the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) are currently undergoing significant changes. In the case of the CSRD, both as regards reporting scope as well as reporting obligations.

While the U.S. Securities and Exchange Commission (SEC) had just finalised its long-awaited rule on climate-related disclosures for public companies last year, this is currently on hold following legal challenges. States such as California and New York have however developed their own ESG reporting rules that will soon start to apply.

The UK government on the other hand is actively developing and implementing frameworks like the SDR and CFD to enhance ESG transparency and accountability among certain companies.

What You Will Learn

This live and interactive session will cover the following:

• Overview of ESG legislation and regulations
• EU - current scope and (upcoming changes)
• US - SEC rule and outlook, other State laws
• UK - overview of the developing regime
• Other global developments
• Increased risks for companies and their directors
• Increased ESG litigation
• Reputational risks, impact on the balance sheet and share price
• Recent greenwashing cases
• Outlook

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.