Norton Rose Fulbright
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Regulation Update – March 2022
A round-up of regulatory changes by Simon Lovegrove of Norton Rose Fulbright
1 MAR 2022Regulation Update – February 2022
A round-up of regulatory changes by Simon Lovegrove of Norton Rose Fulbright
1 FEB 2022Regulation Update – September 2022
A round-up of regulatory changes by Simon Lovegrove of Norton Rose Fulbright
1 SEP 2022Regulation Update – July/August 2024
A round-up of regulatory changes by Simon Lovegrove of Norton Rose Fulbright
1 JUL 2022“Double materiality”: what does it mean for non-financial reporting?
Companies have been publicly reporting on their financial performance for over a hundred years. However, they are increasingly having to make public non-financial disclosures relating to sustainability and environmental, social and governance (ESG) matters as a result of rules, laws and regulations issued by stock exchanges, governments and regulators worldwide. In the context of non-financial reporting, there has been increasing awareness of the concept of “double materiality” in recent years. In this article we clarify what “double materiality” means and provide the context of its regulatory background within the EU. We also consider the significance of “double materiality” and give our views on the potential consequences for companies of non-compliance.
1 APR 2023Regulation Update – June 2023
A round-up of regulatory changes by Simon Lovegrove of Norton Rose Fulbright
1 JUN 2023Regulation Update – August 2023
A round-up of regulatory changes by Simon Lovegrove of Norton Rose Fulbright
1 AUG 2023Regulation Update – January 2023
A round-up of regulatory changes by Simon Lovegrove of Norton Rose Fulbright
1 JAN 2023Regulation Update – May 2023
A round-up of regulatory changes by Simon Lovegrove of Norton Rose Fulbright
1 MAY 2023Sustainability-linked loans: what more do you need to know?
Sustainability-linked loans continue to be a hot topic in the banking and finance industry, having significantly gained in popularity over recent years. This popularity is partly driven by the increasing social and environmental commitments and sustainability-related disclosure obligations on banks and financial institutions. This In Practice article covers some of the key principles and new elements to be aware of in this form of financing, including the LMA guidance on the external review process.
1 OCT 2022
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