Corporate Notes

Corporate reporting – government response on ethnicity and disability pay gap reporting

The government has published its response to the consultation it conducted last year on mandatory ethnicity and disability pay gap reporting. It has …

Corporate reporting – government publishes response to consultation and final UK sustainability reporting standards

The government has published its response to the consultation it launched in June 2025 on the proposed new UK Sustainability Reporting Standards, along …

ESG – directive scaling back EU sustainability measures published

The Amendment Directive, which amends the EU sustainability regulation and reporting regime and forms part of the Omnibus I package, has been formally …

Corporate reporting – government response to consultation on assurance of sustainability reporting

The government has published its response following its consultation on an oversight regime for assurance of sustainability reporting. The government …

Corporate reporting – postponement of certain sustainability reporting requirements under the CSRD regime

The European Commission has published a delegated regulation (EU/2025/1416) which postpones certain of the reporting requirements under the Corporate …

ESG – ratings providers to be regulated by the FCA

The Financial Services and Markets Act 2000 (Regulated Activities) (ESG Ratings) Order 2025 (Order) has been laid before parliament. The Order will amend …

Half-yearly corporate update – our latest briefing

ESG – impact of the EU Corporate Sustainability Due Diligence Directive on UK companies

The Corporate Sustainability Due Diligence Directive ((EU) 2024/1760) (known as CS3D), which will require certain large companies to conduct due …

Delay to the publication of sustainability reporting standards under the CSRD

The deadline for the EU Commission to publish certain reporting standards under the EU Corporate Sustainability Reporting Directive (CSRD) has …

Further guidance published by TPT

The UK Transition Plan Taskforce (TPT) has published further guidance to assist companies when preparing transition plans. Transition plans are …

PLSA Stewardship & Voting Guidelines 2024

The Pensions and Lifetime Savings Association (PLSA) has published its Stewardship & Voting Guidelines 2024, which set out the PLSA’s views and …

CGI sample terms of reference for board ESG/sustainability committees

The Chartered Governance Institute (CGI – formerly known as ICSA) has published sample terms of reference for board ESG/sustainability committees. The …