Corporate mergers, asset acquisitions, and divestitures often include a variety of environmental components or considerations – some of which can be nuanced – that can affect and can be affected by other non-environmental components.
This article offers six strategic considerations for businesses to successfully navigate the negotiation and execution of transactions involving industries or operations subject to significant environmental regulations.
This article looks at the Public Company Accounting Oversight Board’s proposed auditing standards which feature major implications for ESG that could upend corporate audits.
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 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 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.