- The European Financial Reporting Advisory Group (EFRAG) has released draft sustainability reporting standards for non-EU companies setting out how the European Union’s Corporate Sustainability Reporting Directive
Sustainability law developments relevant to public companies
- Switzerland’s proposed sustainability reporting law, which aligns with the EU’s Omnibus I. Switzerland is the fourth-largest European headquarters location for multinationals.
- A letter sent by 23
Latest in sustainability law – two developments relevant to public companies
- The California Air Resources Board’s latest workshop on rulemaking for SB 253, the Climate Corporate Data Accountability Act. Among other things, CARB staff reminded participants that the
SEC and CFTC issue interpretive release on crypto
The United States Securities and Exchange Commission (SEC) has issued an interpretive release on how federal securities laws apply to crypto assets and related transactions. The Commodity Futures Trading Commission (CFTC) indicated it will administer the Commodity Exchange Act consistent with the SEC’s interpretation.
We summarize the SEC’s framework and
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Preparing for the 2026 proxy season
For United States public companies, the drafting of the proxy statement and its filing with the US Securities and Exchange Commission (SEC) are integral parts of preparing for the annual meeting of shareholders.
In 2026, public companies will prepare their proxy statements amid a variety of SEC policy changes regarding
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Latest developments in sustainability law
- The Supreme Court grants certiorari in the Boulder climate litigation
- In the EU, the Omnibus I Directive enters into force on March 18
- The SEC proposes
SEC issues guidance on tokenized securities and related developments
The US Securities and Exchange Commission (SEC) released a joint statement on January 28, 2026 clarifying the application of federal securities laws to tokenized securities. This statement, published through the SEC’s Division of Corporation Finance, Division of Investment Management, and Division of Trading and Markets, addresses both issuer-sponsored and third
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Latest developments in sustainability law
- Oral arguments in Chamber of Commerce v. CARB
- The European Parliament’s approval of Omnibus I reforms
- CalRecycle’s proposed revisions to SB 54
- Customs and Border Protection’s
Long-term trends that will affect sustainability business law in 2026
- Global sustainability rulemaking is recalibrating, signaling a reset, not a retreat
- Crosscurrents in the US: Many states’
Recent ESG legal developments
The November issue of our monthly newsletter Horizon is now available. Learn more about an array of developments in sustainability law – among them, key decisions emerging from the 2025 United Nations Climate Change Conference (COP30), the Ninth Circuit’s stay on enforcement of California SB 261, the deadlock over reforms
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