- SEC tells court it is advancing its proposal to rescind the climate rules
- In letter to EU, US government says it will
Sustainability law developments relevant to public companies
- The California Air Resources Board (CARB) is deferring the Scope 1 and 2 reporting deadline under SB 253 to November 10, 2026
Sustainability law developments relevant to public companies
- 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
SEC proposes rescission of 2024 climate-related disclosure rules
On May 29, 2026, the United States Securities and Exchange Commission (SEC) published a proposal to formally rescind its landmark 2024 climate-related disclosure rules (Rules), which would have required companies to provide extensive climate-related information in their registration statements and annual reports, including greenhouse gas emissions data and climate-related risk
Continue Reading SEC proposes rescission of 2024 climate-related disclosure rules
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
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
Continue Reading Preparing for the 2026 proxy season
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
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
Updating Form 10-K for fiscal year 2025 and other annual reporting
Now that 2026 has begun, US public companies with a December 31 fiscal year-end will be working to prepare their annual reports on Form 10-K for filing with the United States Securities and Exchange Commission.
Companies are encouraged not only to meet relevant SEC requirements, but also to understand disclosure
Continue Reading Updating Form 10-K for fiscal year 2025 and other annual reporting