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The International Sustainability Standards Board has agreed on a structured path to formalise nature-related disclosures, advancing efforts to integrate biodiversity and ecosystem...
ISS-Corporate has launched a new sustainability reporting solution aimed at helping companies meet the growing disclosure demands tied to the International Sustainability Standards...
The International Sustainability Standards Board decided during a meeting on Earth Day that it will propose a set of requirements for nature-related disclosures in the form of an I...
Sustainability reports have become a routine part of corporate disclosures for many US companies, even though no single federal law requires them....By: ArentFox Schiff
The U.S. International Trade Commission (ITC) is seeking the public’s comments on a proposed rule that would require parties and intervenors to Section 337 investigations to file d...
On May 19, 2026, the Securities and Exchange Commission proposed rule and form amendments intended to simplify the public company filer taxonomy, extend disclosure accommodations t...
On May 19, 2026, the U.S. Securities and Exchange Commission (the “SEC”) published two rulemaking proposals, each of which would substantially revise the requirements of the U.S. f...
On May 19, 2026, the Securities and Exchange Commission (SEC) proposed amendments to substantially simplify its domestic public company filer status framework and extend existing s...
The SEC’s proposed Form 10-S Election would allow domestic public companies to publish interim financial results semiannually instead of quarterly. This proposal would not, however...
On 18 May 2026, the Australian Securities and Investments Commission (ASIC) shared its observations on the first sustainability reports prepared under Chapter 2M of the Corporation...
On 6 May 2026, the Bank for International Settlements’ Committee on Payments and Market Infrastructures (CPMI) and the International Organization of Securities Commissions (IOSCO)...
On 4 May 2026, the European Parliament’s Economic and Monetary Affairs Committee issued a draft report on the European Commission’s proposal for a Regulation amending Regulation (E...
Standard Setters Move To Reduce Reporting Complexity London and Amsterdam are moving closer on sustainability reporting, as the IFRS Foundation and the Global Reporting Initiative...
On 13 April 2026, the European Securities and Markets Authority (ESMA) published the reporting templates and instructions for reporting under the Active Account Requirement (AAR) p...
Presumptive Tax Filers Must Disclose Investments In ITR-4 Sugam 1. Small businesses and professionals filing under the presumptive tax scheme face a new disclosure requirement...
On April 30, 2026, the U.S. International Trade Commission proposed amendments to 19 C.F.R. Part 210 that would require all nongovernment parties in Section 337 Investigations to d...
Sustainability disclosure is no longer a matter of corporate image or public relations. It is increasingly becoming part of the infrastructure of modern capital markets. Investors....
On May 19, 2026, the Securities and Exchange Commission (the “SEC”) proposed amendments aimed at encouraging companies to go and stay public....By: Baker Botts L.L.P.
ICAI Defers Mandatory Effective Date of SQM 1 and SQM 2 Standards The Auditing and Assurance Standards Board under the Institution of Chartered Accountants of India (ICAI) recently...
On May 19, 2026, the US Securities and Exchange Commission (SEC) proposed rule and form amendments that would significantly revise the filer status framework for Exchange Act repor...
On 17 March 2026, the Independent Football Regulator (IFR) issued its latest consultation on the proposed licensing framework (CP2/26) which takes into account and responds to the...
On 7 April 2026, the European Insurance and Occupational Pensions Authority (EIOPA) published a report containing the technical specification for the calculation of criteria for sm...
The European Securities and Markets Authority (ESMA) has published the reporting templates and instructions for the active account requirement (AAR) under the revised European Mark...
On 28 May 2026, the Prudential Regulation Authority (PRA) published Policy Statement 15/26 (PS15/26) setting out updates to Pillar 2A methodologies and related guidance, as the fir...
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