Resource Library

On August 25, 2022, the Securities and Exchange Commission (SEC) adopted Release No. 34-95607 implementing a final rule (Final Rules) that requires covered publicly traded companies to provide both tabular and narrative and/or graphical disclosure of the relationship between executive compensation “actually paid” (as defined) by the company to its named executive officers and the company’s performance over a specified time period (Pay Versus Performance Disclosure). Check out this article to find out where the Pay Versus Performance Disclosure is required to be included and where its not and any other relevant details including key determinations and actions required.

Learn about the how environmental, social, and governance considerations affect four stages of M&A transactions.

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.

This guide covers injunctions, cross-border issues, disclosure and privilege, costs and funding, settlement and mediation, and arbitration in 29 jurisdictions.

Learn about key US securities laws, SEC forms and disclosure requirements.

Procurement of green energy and associated certificates is at the top of the agenda for many industrials, who are particularly impacted by soaring energy costs and required to meet ambitious ESG and decarbonization goals. As a result, industrial organizations are seeking to obtain all or most of their power from renewable sources.

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.

Learn about the latest developments in greenwash claims and challenges in enforcement in the United Kingdom.

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.