- 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
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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
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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
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
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Trump Administration issues Executive Order affecting proxy advisory firms: Top points
President Donald Trump has issued an Executive Order 14366, “Protecting American Investors from Foreign-Owned and Politically-Motivated Proxy Advisors,” which could significantly impact the policies and practices of Institutional Shareholder Services (ISS) and Glass, Lewis & Co. (Glass Lewis), two major proxy advisory firms in the United States.
Released on
Continue Reading Trump Administration issues Executive Order affecting proxy advisory firms: Top points
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’