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The Association of Corporate Counsel (ACC) is the world's largest organization serving the professional and business interests of attorneys who practice in the legal departments of corporations, associations, nonprofits and other private-sector organizations around the globe.

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1557 Results

Resource Listings

Articles

International Sustainability Standards Board issues first global sustainability disclosure standards

By Kari McCormick, Phil Spyropoulos, Christopher Shelton, and Sarah Turner (Eversheds Sutherland)

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.

Articles

Sustainability and Competition Law (CMS)

By CMS

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.

Articles

European Sustainability Law will Impact SA Companies

By Mansoor Parker, Executive, Tax, and James Brand, Senior Associate, Natural Resources and Environment, ENSafrica

In February 2022, the European Commission adopted a proposal allowing the European Union (EU) to indirectly regulate the affairs of non-EU companies that do business in the EU up to specified thresholds. This resource is an overview of why South African companies that export into the EU should take urgent note of the developments.

Articles

Sustainability-Linked Bond Issuers Miss Sustainability Targets: 10 Takeaways

By Betty M. Huber, Giulia Franzoso, Edward R. Kempson, Karmpreet (Preeti) Grewal, Roberto L. Reyes Gaskin, Peter Neuböck

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.

Articles

EU Sustainability Reporting Standards Include New Worker Transparency Duties

By Diane Gilhooley, Thomas Player, Christopher Shelton (Eversheds Sutherland)

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.

Articles

UK competition authority gives green light to environmental sustainability agreements (Eversheds Sutherland)

By Eversheds Sutherland

Can companies collaborate in the interests of environmental sustainability agreements without breaching competition law in the UK? This important question is tackled by draft guidance published by the Competition and Markets Authority (“CMA”) on 28 February 2023 (“guidance”). The guidance sets out the CMA’s proposed approach to how agreements between competitors in relation to environmental sustainability will be assessed and aims to provide businesses with clarity and comfort on the CMA’s enforcement approach to encourage such initiatives to be progressed. The guidance aligns with the important role the CMA considers it has to play in tackling climate change, as noted in a recent statement by the CMA’s CEO on 25 January 2023.

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