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All change, no change? Corporate reporting in the post-Brexit world With little sign of substantive progress in the negotiations on the future of the UK-EU relationship, UK companies must once again consider preparing for the possibility of a no-deal or “minimal deal” scenario at the end of the transition period (31 Decem... Climate-related Issues for Occupational Pension Schemes In August 2020 the Department for Work and Pensions (DWP) published proposals for legislation and statutory guidance on governance and reporting of climate change issues in line with the Recommendations of the Task Force on Climate-related Financial Discl... APAC M&A Outlook 2022 Looking back at the APAC M&A activity and the key regulatory themes of 2021, and looking ahead to 2022 expected activity. This report summarises what we are seeing in the M&A markets in China, Australia, Japan, India and ASEAN, with a focus on th... APAC M&A Outlook 2021 A look ahead to the expected M&A activity in Asia Pacific and key developments to watch out for in 2021 Last year, we expected APAC M&A activity to fall slightly for largely cyclical reasons, and that, if Asia was negatively impacted by the (then... M&A in 2023 2023 has begun with a challenging environment for deal making with buyers and sellers needing to navigate difficult macro-economic conditions, geopolitical instability, increased regulation, accelerating ESG pressure and the post-COVID reset. Predictably,... ESG in APAC This publication will help businesses unpack the current ESG regulatory landscape in 16 APAC jurisdictions (including separating what is mandatory and what is not) and get a sense of the commonalities and direction of travel within APAC in relation to thr... Is your purpose good enough? We consider the developing emphasis on corporate purpose in Annual Reports. This briefing provides a quick recap on some of the themes that appeared for the first time in the recently updated Corporate Governance Code and questions whether efforts will me... A bridge over troubled water? Key tips and traps for earn-outs in international M&A To agree a deal, you need to agree a price. But what happens if the seller and the purchaser have different views on the value of the target business? One solution to bridge this sort of value gap is an earn-out. This briefing sets out some key tips and t... Sales out of administration in the UK - The top five things for potential buyers to know The fallout from the COVID-19 pandemic has seen some well-established and high profile names, particularly on the British high street, enter into UK insolvency processes. Debenhams, Arcadia, Laura Ashley, Oasis, Warehouse and Jaeger are just some of the b... Extra-territoriality in a post-Brexit world As UK and EU businesses grapple with the complexities of the post-Brexit world, one of the first key questions for businesses from a data privacy perspective is whether their processing is subject to the UK or EU regime (or both). This briefing consi...