ESG

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The EU has a comprehensive legal framework, in which many of the rules are regulatory and implementing standards (RTS and ITS, Level 2) that supplement or specify the EU Regulations and Directives (Level 1). In the last legislature, Level 1 legal acts empowered the Commission to adopt around 430 Level 2 measures. A high volume…

September 26, 2025
8:30 a.m. – 10:15 a.m. EDT | Registration starts at 8:15 a.m.
Mayer Brown LLP 14th Floor, 1221 Avenue of the Americas, New York, NY 10020
Register here.

Join Simone Utermarck (Senior Director, Sustainable Finance, International Capital Market Association (ICMA)), Mehul Patel (Senior Index Product Manager, Bloomberg) and representatives from leading…

Sustainable debt issuances by Brazilian companies in both domestic and international markets have steadily increased. Abroad, the combined volume of green, social, and sustainability bonds issued by Brazilian corporates, financial institutions, and the federal government rose from approximately USD 15.5 billion in 2023 to approximately USD 17.6 billion in the first nine months of 2024.

On June 13, the Basel Committee on Banking Supervision (“BCBS”) published its framework for the disclosure of climate-related financial risks. The framework is entirely voluntary and has several notable changes from the 2023 proposal. In this brief Legal Update, we highlight those changes and discuss why the climate disclosure framework will have at best a…

This practice note explores the evolving trends and practices surrounding the disclosure of political contributions by public companies, particularly in the context of environmental, social, and governance (ESG) issues. It highlights the increasing calls from legal academics, investors, and activist shareholders for the Securities and Exchange Commission (SEC) to mandate disclosures on corporate political spending.

On March 31, 2025, the U.S. House Financial Services Committee (Committee) penned a letter to acting Securities and Exchange Commission (SEC) Chair Mark Uyeda identifying 14 proposed and final rules that, according to the Committee, should be withdrawn in their entirety. All of the cited rules were proposed or implemented under prior SEC Chair Gary…

On March 27, 2025, the Securities and Exchange Commission (SEC) voted to end its defense of the climate-related disclosure rules, which, even as scaled back when finally adopted, still would have required fairly substantial disclosures regarding climate-related risks as well as, for certain companies, disclosures relating to greenhouse gas emissions.  As a result, agency attorneys…

On 26 February 2025, the European Commission (“Commission”) published its “Omnibus I” or “Sustainability Omnibus” package as part of its mission to improve the competitiveness of the European Union. The Omnibus Package foresees changes to several EU instruments pertaining to sustainability reporting under the Corporate Sustainability Reporting Directive (“CSRD”) and Taxonomy Regulation, sustainability…

Over the past few years, we have seen growing interest in Commercial Paper (CP) programmes with a sustainable focus.

Traditionally used by corporations, financial institutions, sovereigns, and other issuers for short-term liquidity needs, CP is now being adapted to align with environmental, social, and governance (ESG) objectives.

The International Capital Market Association (ICMA) has recognised…