Conflict Minerals Reporting Questionnaire for Vendors
This resource includes sample conflict minerals reporting questions that an organization can ask its suppliers.
This resource includes sample conflict minerals reporting questions that an organization can ask its suppliers.
This article reviews several health care merger and acquisition (M&A) from 2022 and Q1 2023. Many of last year’s deals were underscored by significant ties to artificial intelligence (AI) technologies, a trend likely to become more prevalent going forward.
This guide from Latham & Watkins and KPMG is designed to provide a roadmap to help navigate the financial statement requirements of the US federal securities laws.
Learn about board responsibility and oversight on ESG issues under Hong Kong's enhanced ESG Reporting Guide issued in July 2020.
Learn about the EU's FSR, which will apply beginning in July 2023, and implications risks, and steps to be taken in preparation.
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.
A recent letter from 21 state Attorneys General to various asset managers demonstrates a focus on using antitrust and unfair competition laws to oppose ESG efforts. In this Client Alert, Latham & Watkins attorneys review the major enforcer and congressional statements over the past year that have raised antitrust and competition concerns with ESG initiatives; analyze how the AG Letter reflects a refinement of theories of harm under state and federal competition laws; and provide guidance to entities implementing ESG policies on how to minimize legal risks.
If the US national debt reaches the limit set by the US Congress, a question would arise whether there is a risk that the United States might default on its obligations. With this curated selection of resources, learn about the implications in terms of disclosures for public companies, the impact on government contractors, and other issues.
International Comparative Legal Guide - Cartels & Leniency 2024 covers common issues in cartels & leniency laws and regulations across 18 jurisdictions.
This article discusses how President Biden's Executive Order on artificial intelligence and follow-up actions by federal agencies will impact federal risk-management practices, likely serving as a model for AI risk management by private-sector employers.