EU Sustainability Reporting Guidance Among Recent ‘Hot Topics’ in Securities Law and Corporate Governance

1 minute read | October.11.2023

The EU’s Corporate Sustainability Reporting Directive expands the scope of information companies must disclose – including U.S. companies with a branch or subsidiary in the European Union.

Companies should conduct a materiality assessment and take other steps to ensure compliance, Orrick’s J.T. Ho said in a “Timely Topics” podcast hosted by Corporate Counsel.

“They can’t start soon enough,” said Ho, Co-Head of Orrick's Public Companies & ESG practice.

He also discussed other “hot topics” in securities law and corporate governance, including:

  • Changes to Nasdaq's listing rules on code of conduct waivers.
  • Claims that litigation is "without merit" can come back to bite you.
  • The SEC's recent Form 12b-25 enforcement actions.
  • Corp Fin's New 10b5-1 and Buybacks CDIs.