United States: Corporate and Company Law

The European Union’s (EU) revamped sustainability reporting framework is now final. On September 21, 2026, the revised European Sustainability Reporting Standards (ESRS) and a new Voluntary European Sustainability Reporting Standard (VS) were published in the Official Journal, marking yet another significant step toward more proportionate sustainability reporting in Europe. In addition to previously raising applicable financial thresholds triggering compliance under the Corporate Sustainability Reporting Directive (CSRD), the revised ESRS cut mandatory datapoints for in-scope companies (i.e., undertakings under CSRD) by more than 60% and total datapoints by more than 70%.

When two people start a business together without formal documentation, can one claim ownership based on contributions and informal agreements? New Jersey's Uniform Partnership Act allows partnerships to form without written contracts, but proving ownership requires examining the complete history of communications, financial records, and how the parties actually operated the business.

When Does a SEC Investigation Turn into a Federal Criminal Inquiry?