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.
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 article discusses the UK Financial Conduct Authority's guidance setting out next steps to enhance sustainability reporting by listed companies.
This article discusses the increase in the use of put and call options in M&A transactions, as a mechanism to address challenges to valuation.
This article discusses China's new regulation on generative artificial intelligence. The new regulations are coming into light in the midst of new generative AI tools being introduced by several major Chinese technology providers.
This also marks China as one of the first countries globally that has direct government oversight over this nascent area of technology.
This article provides a summary of the European Commission’s key proposals under a third Payment Services Directive (PSD3), the EU Payment Services Regulation (PSR) and the EU open finance regime.
The draft guidelines for applying US antitrust laws to merger investigations depart from prior guidance and seek to roll back decades of legal precedent on merger enforcement. In this Client Alert, Latham attorneys highlight the key takeaways and the most significant developments in the new guidelines for companies considering strategic M&A opportunities.
This article from Womble Bond Dickinson assesses some of the drivers of supply chain disruption in the U.S. and Europe and considers what businesses can do to mitigate the risks. These issues are likely to impact all sectors, however, they have particularly impacted the construction industry in recent years.
Despite improvements in cybersecurity-related disclosures, the SEC observed inconsistency in reporting practices. The objective of the new rules is to achieve uniform, comparable, and decision-useful disclosures that empower investors to make well-informed evaluations of a company’s cybersecurity posture. This resource from Womble Bond Dickinson delves into the final rules that enhance cybersecurity disclosure.
This article discusses the US Drug Enforcement Agency's (DEA) new regulation temporarily extending the “full set” of COVID-19 waivers for prescribing controlled substances via telemedicine.
Originally published by Foley & Lardner LLP on May 11, 2023.