Nigeria: In 2022, the Financial Reporting Council of Nigeria (“FRC”) declared its intention to adopt the International Financial Reporting Standards Sustainability Disclosure Standards (“IFRS SDS”) issued by the International Sustainability Standards Board (“ISSB”) – the global baseline for sustainability reporting.

Nigeria: On 10 June 2026, the Central Bank of Nigeria (“CBN”) issued the Exposure Draft of the Revised Guidelines for Licensing and Regulating Financial Holding Companies in Nigeria (the “Draft Guidelines”), inviting stakeholders and members of the public to submit comments on or before 9 July 2026. The Draft Guidelines propose changes to the regulatory framework for Financial Holding Companies (“FHCs” or “HoldCos”), including provisions relating to corporate governance and oversight.

United Kingdom: Each month, we look at some of the key employment and pension issues affecting our clients' workforces. In this edition, we explore: recent decisions on employment status, vicarious liability, non-compete clauses and discretionary bonus schemes; dealing with non-financial misconduct in the financial services sector; the new EHRC Code of Practice for service providers; and proposals for defined benefit surplus reform. We also bring you an overview of the imminent right for trade unions to request access to workplaces.

Amsterdam: Latin America has become an increasingly significant market for multinational groups with substantial operations established across Brazil, Argentina and other key economies in the region.

Australia: In this article, we examine the key lessons arising from early reporting, including ASIC's initial observations and practical insights drawn from our experience advising clients on sustainability reporting. We also outline the most significant regulatory, standard-setting and policy developments since the regime commenced, and consider what they may mean for reporting entities and their advisers as the reporting season progresses.

Australia: The NSW Government recently released its new NSW Data Centre Policy Framework and supporting NSW Data Centre Guidelines. These developments represent another significant step in the evolving regulatory landscape for data centre operators, developers and investors. We briefly summarise the proposed reforms.

Australia: Designing developments to reduce the urban heat island effect is essential in Penrith, one of the hottest areas of western Sydney. This leading case is instructive of actions required by an applicant to demonstrate that Penrith City Council’s urban heat island requirements are sufficiently addressed in a development application. Urban heat will increasingly become an important focus in development. The State government has exhibited a draft policy statement and inclusion of urban heat provisions in a new SEPP.

On December 18, 2025, the Department of Finance Canada announced the selection of the Canadian Climate Institute to lead the development of made-in-Canada sustainable investment guidelines, also known as a Taxonomy, working with Business Future Pathways and bringing together representatives of major financial institutions and technical experts.

Australia: This article looks at how securitisation has evolved in the United States, Europe and Asia, and what those developments may mean for the Australian market. In particular, it explores the two principal securitisation structures that currently dominate global data centre financing: CMBS, which package mortgage-backed exposures against stabilised, income-producing data centre assets; and ABS, issued through master trust structures that operate at the platform level and draw on contracted revenue streams.

Australia: This article focuses on the CMBS model. It provides a detailed structural analysis of how CMBS transactions are constructed, the nature of the underlying receivables, and the key features that distinguish them from the platform-level ABS structures examined in the article that follows.

Australia: This article provides a detailed structural analysis of ABS transactions: how they are constructed, the nature of the eligible receivables on which they rely, and the key features that distinguish them from the CMBS structures examined in the previous article. It then considers how both securitisation models may need to be adapted for the Australian market.

United Kingdom: A recent decision that has clarified the rule on legal advice privilege. Client/in-house lawyer teams reviewing new issues that might crystallise into disputes should implement some precautionary steps when planning to instruct external lawyers.

The Canadian Securities Administrators (CSA) have published for comment proposed amendments that would codify increases to the amount that qualified listed issuers can raise without a prospectus under the listed issuer financing exemption (LIFE). The proposed amendments reflect the CSA's view that the exemption, following a 2025 expansion of its dollar limits, has demonstrated strong uptake and effectiveness in supporting capital-raising in Canada while maintaining investor protection.

South Korea: On August 10, 2026, Judge Nicholas Garaufis of the U.S. District Court for the Eastern District of New York granted in part the Department of Justice's motion to dismiss criminal charges in the Adani Group bribery matter, dismissing with prejudice the securities- and wire-fraud counts against Gautam Adani and two co-defendants, while reserving judgment on the FCPA-related charges against the remaining defendants.

Costa Rica: Next Monday, August 31, 2026, Costa Rica will commemorate Black Person and Afro-Costa Rican Culture Day, a public holiday incorporated into Article 148 of the Labor Code through Law No. 10,050, in force since November 22, 2021.

United States: Dentons Cannabis Practice Leader Eric Berlin, Partners Joanne Caceres and Amy Rubenstein, and Senior Managing Associate Lauren Estevez held a webinar, “Knock Knock, it’s the DEA: How to Plan for a Site Inspection” with Sabrina Noah, Principal at Poppy Public Affairs.

United Kingdom: Litigants in person (LiPs) are increasingly using artificial intelligence (AI) tools to assist in English civil litigation, for example to draft correspondence, prepare statements of case or other court documents, and identify and summarise relevant cases in support of their arguments.

Australia: On 19 August 2026, the Assistant Treasurer and Minister for Financial Services, the Hon Dr Daniel Mulino MP, used a National Press Club address to announce a comprehensive package of reforms to: Superannuation, Financial advice, Managed investment schemes, Self-managed superannuation funds (SMSFs), and the Compensation Scheme of Last Resort (CSLR).

Uganda: The Insurance Regulatory Authority's October 2021 directive requires all licensed insurance companies, Health Management Organizations and bancassurance agents to incorporate a mandatory multi-tier dispute resolution clause into their contracts. This article examines the structure and operation of the clause, including its dispute resolution pathway, key drafting features and its relationship with Uganda's existing legal and regulatory framework. It also considers the clause's application in the context of litigation, arbitration and reinsurance arrangements, and discusses practical considerations arising from its implementation.

Canada: On July 29, 2026, the Minister of Municipal Affairs and Housing (MMAH) referred OPA 804 to the Ontario Land Tribunal (the Tribunal) for a recommendation under subsection 17(55) of the Planning Act.