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A basis for research and practical guidance focusing on federal securities laws, compliance & corporate governance.


An educational service that provides practical guidance on legal issues involving public and private mergers & acquisitions, joint ventures, private equity – and much more.


The “one stop” resource for information about responsible executive compensation practices & disclosure.

Widely recognized as the premier online research platform providing practical guidance on issues involving Section 16 of the Securities Exchange Act of 1934 and all of its related rules.


Keeping you in-the-know on environmental, social and governance developments

The UK is laying the groundwork to create UK Sustainability Disclosure Standards (UK SDS) as discussed in a recent guidance document from the UK government. According to the document, the UK SDS will form the basis of future sustainability reporting mandates. The UK SDS will also conform closely to the IFRS’ Sustainability Disclosure Standards under the ISSB and will deviate only when absolutely necessary for UK-specific matters.

The UK has established the Sustainability Disclosure Technical Advisory Committee (TAC) which will assess the IFRS Sustainability Disclosure Standards and provide guidance for implementation in the UK SDS. The guidance states that:

“TAC will assess IFRS Sustainability Disclosure Standards on a technical basis and provide independent recommendations on endorsement to the Business and Trade Secretary, via DBT. DBT will also provide TAC with relevant contextual information. TAC will be formed of a chair and members from a range of relevant professional backgrounds, due to be appointed shortly.”

The UK SDS will not introduce a reporting requirement but will be incorporated into future reporting requirements by reference. The guidance states that any decision to mandate disclosures under the UK SDS will be left to the UK Government and the Financial Conduct Authority (FCA). Of course we will continue to track the development of the SDS and other nations’ responses to the new ISSB standards.

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The Editor

Zachary Barlow is a licensed attorney. He earned his JD from the University of Mississippi and has a bachelor’s in Public Policy Leadership. He practiced law at a mid-size firm and handled a wide variety of cases. During this time he assisted in overseeing compliance of a public entity and litigated contract disputes, gaining experience both in and outside of the courtroom. Zachary currently assists the editorial team by providing research and creating content on a spectrum of ESG… View Profile