Afghanistan: Corporate Governance

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Article
Next Steps For Non-EU Groups In Scope Of The CSRD
The European Financial Reporting Advisory Group has published an Exposure Draft proposing sustainability reporting standards for certain non-EU undertakings under Article 40a of the Accounting Directive. A key development allows in-scope non-EU groups to limit reporting to EU-related impacts for all sustainability topics except climate change, which must still be reported globally. This mixed approach aims to narrow the reporting boundary while maintaining comprehensive disclosure of material impacts linked
European Union Commercial
PR
Proskauer Rose LLP
Article
European Commission Releases Draft Merger Guidelines: A Modernized Merger Assessment Framework That Addresses Concerns Of Global Competitiveness
The European Commission has published draft Merger Guidelines representing the most comprehensive modernization of EU merger control in over twenty years. Spurred by landmark reports from Enrico Letta and Mario Draghi calling for regulatory reform to enable European firms to achieve global competitive scale, the draft introduces significant changes including a formal "theory of benefit" framework for efficiencies, an "innovation shield" for startup acquisitions, expanded non-price competition parameters, an
Afghanistan Anti-trust
HL
Hogan Lovells Cadwalader