Sustainability

2/19/2025 11:40:51 AM

Time to rethink the UK’s approach to modern slavery? Parliamentary inquiry into forced labour in international supply chains

By Moira Thompson Oliver Daniel Whitham George Murray +1 more...

On 21 January, the UK Parliamentary Joint Committee on Human Rights (“the Joint Committee”) launched an inquiry into the UK’s legal and...

2/17/2025 5:34:17 PM

In House Perspectives on Human Rights and Environmental Due Diligence and Reporting

By Moira Thompson Oliver George Murray

In early February, the Business and Human Rights Lawyers Association brought together lawyers and practitioners from all over the world...

2/4/2025 5:59:05 PM

The Omnibus and the Compass: more details emerge of EU plans to simplify sustainability legislation

By Harry Hecht Sabine Dittrich Moira Thompson Oliver +1 more...

On 29 January, the European Commission published an official communication on ‘A Competitiveness Compass for the EU’ (‘the Compass’)....

1/21/2025 4:33:40 PM

FRC publishes a thematic review of mandatory climate-related financial disclosures by AIM-listed and large private companies

By Samantha Brady Helena Campbell

Today, the Financial Reporting Council (FRC) (the independent regulator for auditors, accountants and actuaries in the UK) published a...

12/23/2024 2:37:33 PM

UK Sustainability Reporting Likely to Align Materiality with International Standards Developed by the ISSB

By Harry Hecht Samantha Brady George Murray

Sustainability reporting in the UK, in the form of the UK Sustainability Reporting Standards (UK SRS), is still on track to align with...

12/20/2024 11:52:43 AM

The Government’s Response to the House of Lords Modern Slavery Committee Report

By Moira Thompson Oliver Helena Campbell Connie Day

This week, the Government published its response to the House of Lords Select Committee’s (the Committee) report on the impact and...

12/18/2024 11:06:11 AM

Looking ahead to the UK Corporate Governance Code 2024: the FRC publishes its annual Review of Corporate Governance Reporting

By Katie Kershaw Daniel Whitham

In November, the Financial Reporting Council (the “FRC”) (the independent regulator for auditors, accountants and actuaries in the UK,...

12/5/2024 3:52:02 PM

The Sustainability ‘Omnibus’ - what is it, and what does it mean for companies?

By George Murray Sabine Dittrich Moira Thompson Oliver

The President of the European Commission Ursula von der Leyen created a bit of a stir recently at an informal meeting of heads of state...

11/22/2024 3:10:33 PM

EFRAG publishes draft transition plan guidance to support with reporting under the CSRD

By David Hay Samantha Brady Sabine Dittrich +1 more...

Earlier this month, the European Financial Reporting Advisory Group (EFRAG) – the body responsible for developing European Sustainability...

11/21/2024 5:37:05 PM

Sustainability reporting in ESMA’s enforcement priorities for 2025

By David Hay Gabriel Forrest-Lim

At the end of October, the European Securities and Markets Authority (ESMA) – the independent European Supervisory Authority responsible...

11/7/2024 10:25:36 AM

Sustainability reporting - CEAOB publishes guidelines on limited assurance

By George Murray

From January next year, companies within scope will have to publish sustainability statements as required under the EU’s Corporate...

10/23/2024 9:13:06 AM

Report on the Modern Slavery Act 2015: Calls to make the UK, once again, a world leader in the fight against modern slavery

By Moira Thompson Oliver Remi Pfister Helena Campbell +1 more...

A House of Lords Select Committee, tasked with considering the Modern Slavery Act 2015 (MSA), recently published a report setting out...

10/14/2024 9:04:43 AM

Sustainability reporting features prominently in the FRC’s Annual Review of Corporate Reporting

By David Watkins Samantha Brady Helena Campbell +1 more...

In September, the Financial Reporting Council (FRC) (the independent regulator for auditors, accountants and actuaries in the UK,...

10/10/2024 3:10:47 PM

EU Commission proposes to delay the implementation of the EUDR by a year, and publishes new guidance

By Harry Hecht Remi Pfister Daniel Whitham

The European Commission has announced plans to delay the implementation of its Deforestation-free Products Regulation[1] (EUDR) by 12...

9/30/2024 8:50:29 AM

New guidance published on the development of the UK SRS: Confirmation that, so far, the UK is staying the course with ISSB implementation

By Samantha Brady Moira Thompson Oliver Helena Campbell

The Department for Business and Trade has published new guidance on the Government’s framework to create UK Sustainability Reporting...

9/30/2024 8:31:59 AM

Developments in the ‘S’ Reporting and Disclosure Landscape: The Taskforce on Inequality and Social-related Financial Disclosures (TISFD)

By Moira Thompson Oliver Katie Kershaw Helena Campbell +1 more...

Launched on 23 September, the Taskforce on Inequality and Social-related Financial Disclosures (TISFD) is an initiative that will develop...