Sustainability

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...

8/23/2024 10:10:53 AM

European sustainability reporting under the CSRD – three new tools to help companies with implementation

By Samantha Brady Guillermo Cavero Lapuerta

The European Commission has published a draft notice setting out 90 FAQs relating to sustainability reporting, which offers helpful...

8/6/2024 3:20:14 PM

SBTi publishes new documents relating to companies’ use of carbon credits in Scope 3 target setting, but overall direction of travel remains unclear

By Samantha Brady Helena Campbell

The Science Based Targets initiative (SBTi) has published an update relating to Scope 3 (i.e., indirect emissions) target setting and the...

6/23/2024 9:00:41 AM

UK’s Sustainability Reporting Standards: scope for divergence, timing and implementation process

By George Murray

In May, the Department for Business and Trade (“DBT”) published its Framework and Terms of Reference for the Development of UK...