Marc Rotter | Ropes & Gray
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Work on the N-ESRS accelerates, exposure drafts coming in July
The European Commission is advancing N-ESRS, which are the CSRD reporting requirements for non-EU companies.
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SEC proposes to rescind its climate disclosure rules; long live climate disclosure?
This articles discusses the rescission proposal and what it means for climate disclosure by US public companies.
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European Commission releases updated draft final ESRS for public feedback
We take an initial look at the draft ESRS and discuss the related public feedback process.
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California Air Resources Board publishes Draft SB 261 Guidance
This disclosure mandate will require subject companies to publish their first biennial climate-related financial risk reports by January 1, 2026.
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Summer of CSRD Redux: Changes to European Sustainability Reporting Standards
An in-depth look at EFRAG’s proposed changes to the ESRS 1 General Requirements Standard.
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Five takeaways from CARB on California’s new corporate climate disclosure requirements
The FAQs respond to questions and feedback from recent CARB initiatives.
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European Commission cuts back Taxonomy Reporting, with impact on US-based multinationals
As the US marked Independence Day, large companies – including many US-based multinationals – were given their own reason to celebrate.
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Complying with California’s new climate disclosure laws
Takeaways for reporting companies from the California Air Resources Board’s May 29 public workshop.