Resource Library

This article provides an overview of the International Sustainability Standards Board's inaugural sustainability disclosure standards. The standards are a significant step towards the development of a global baseline of corporate reporting standards on sustainability and climate change, integrated with financial reporting standards.

Learn about key regulatory developments and guidance at the intersection of competition law and sustainability in the European Union, the Netherlands, and the United Kingdom, in connection with calls for competition laws to support sustainability.

This briefing discusses legal aspects relating to sustainable finance, and trends and developments that are relevant for financing sustainable development in focuses on Sub-Saharan Africa.

This article discusses the UK Financial Conduct Authority's guidance setting out next steps to enhance sustainability reporting by listed companies.

Gain insights into how HR departments at German employers can help to make employees trips more sustainable, and learn about the potential legal issues that such efforts may present.

While issuers continue to commit to sustainability/ESG objectives, for the first time since sustainability-linked bonds (SLBs) emerged, certain SLB issuers missed their sustainability targets in 2022 and early 2023. Further, market participants have recently expressed concerns about other SLB issuers in danger of not hitting their SPTs and, in general, about the credibility of SLBs in light of issuer ambitions and incentives to achieve sustainability targets. Issuers should consider the ambitiousness of their sustainability targets, any challenges in achieving the targets on schedule, and how they will prove their progress. In this resource, Latham & Watkins provides 10 takeaways relating to these developments for potential SLB issuers and their underwriters.

This article discusses the European Commission's adopting the first set of EU Sustainability Reporting Standards (ESRS). The ESRS are mandatory common standards by which in-scope companies must report comparable, consistent and detailed information across environmental, social and governance (ESG) issues.

Learn how Boards can be drivers of ESG in organizations.

Learn about the extensive due diligence duties under EU’s newly proposed Corporate Sustainability Due Diligence draft Directive.

Learn about Argentina's regulations with regard to ESG which aim to improve environmental and social practices in sustainable mining.