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Amélie Champsaur

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Amélie Champsaur’s practice covers a broad range of financial regulatory, compliance and enforcement matters, at French and EU level.

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The following is part of our annual publication Selected Issues for Boards of Directors in 2025. Explore all topics or download the PDF.

The Ill-Fated SEC Climate Rule

On March 6, 2024, the SEC adopted final rules “to enhance and standardize climate-related disclosures for investors,” which included, among other things, requirements to disclose material climate-related risks and related governance policies and practices and mitigation and adaptation activities, targets and goals, Scope 1 and 2 emissions reports and financial statement effects of severe weather events and other natural conditions, including related costs and expenditures (the Climate Rule).Continue Reading A New Regulatory Environment for Climate and Other ESG Reporting Rules

The following post was originally included as part of our recently published memorandum “Selected Issues for Boards of Directors in 2024”.

EU Corporate Sustainability Reporting Directive

After several years during which the EU’s Corporate Sustainability Reporting Directive (CSRD) had been hotly discussed and anticipated, 2023 saw not only the entry into force of the CSRD itself, but also the adoption and publication of the European Sustainability Reporting Standards (the ESRS).Continue Reading Sustainability Reporting