
Series
Proposed ESG Disclosure and Names Rule Reforms
The US Securities and Exchange Commission has voted to propose amendments to rules and reporting forms to require registered investment companies, business development companies, registered investment advisers, and certain exempt advisers to provide additional information regarding their environmental, social, and governance (ESG) practices. The proposed changes include, among other things, a new taxonomy for funds and strategies, greenhouse gas emissions disclosure and reporting obligations, and new disclosure requirements for funds with names indicating that one or more ESG factors are considered in their investment decision-making process.
Visit this section to stay abreast of the latest news, and learn about the potential outcomes for funds and advisers. Our Asset Management and Investment Funds lawyers will provide analysis through alerts and webinars to help you navigate this new landscape.
Thought Leadership
On 3 September 2025, The Nasdaq Stock Market LLC (Nasdaq) announced a series of proposed amendments to its listing initial and continued standards aimed at strengthening market integrity.
Continuing with the rapidly evolving immigration landscape in the United States, the Department of Homeland Security will publish a proposed rule in the Federal Register on 24 September 2025 seeking to overhaul the US Citizenship and Immigration Services selection process for registrations for H-1B cap subject petitions.
On 29 September 2025, the US Securities and Exchange Commission issued notice of an exemptive application filed by Dimensional Fund Advisors LP, et al. Seeking relief to offer index-based or actively managed funds that have one or more mutual fund share classes and an exchange-traded fund share class.
The One Big Beautiful Bill Act makes major changes to the Internal Revenue Code’s clean energy tax provisions, particularly to the provisions that were extended, expanded, and established as part of the 2022 Inflation Reduction Act.