Dan Harris
Los Angeles
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Articles by Dan Harris
CSRD Post-Omnibus Revised Scope and Requirements
Amendments to the European Union’s Corporate Sustainability Reporting Directive (CSRD) adopted through the Omnibus process simplify and streamline key requirements of the legislation. In this piece, we outline the CSRD’s updated scoping thresholds and reporting timelines, as well as changes to disclosure and assurance obligations.
CSRD Post-Omnibus Revised Scope and Requirements
Amendments to the European Union’s Corporate Sustainability Reporting Directive (CSRD) adopted through the Omnibus process simplify and streamline key requirements of the legislation. In this piece, we outline the CSRD’s updated scoping thresholds and reporting timelines, as well as changes to disclosure and assurance obligations.
Climate Reporting Due 2026: California Rulemakers Provide Updates on Senate Bills (SB) 261 & 253
Article alarm print PRINT share Mandatory climate reporting in California is quickly approaching, and for many companies, compliance may be challenging. SB 261 requires companies to publish climate-related financial risk reports every two years, with the first report due by January 1, 2026. SB 253 requires companies to disclose their Scope 1, 2, and 3 emissions and obtain independent third-party assurance of their data, with phased-in compliance beginning in 2026 and covering 2025 data.
Navigating CSRD Reporting and the Omnibus: What Companies Should Know
The European Union’s Corporate Sustainability Reporting Directive (CSRD) requires certain entities doing business in the EU to report and obtain assurance over specified sustainability information. For many companies, this means establishing new processes, procedures, and controls that may demand substantial investment — despite potential scope and other modifications to the CSRD under the recent Omnibus package of proposals (“the Omnibus”).
So You Want To Take Your Restaurant(s) Overseas - Part 2 Of 6: Regulatory, Licensing, And Financial Requirements
Expanding your restaurant internationally is more than a growth strategy—it's a major leap that tests every part of your business. From operations and supply chains to culture, finance, and law, every element will create new challenges. It's easy to get swept up in the excitement of new markets and emerging culinary scenes. But international expansion isn't just about translating your brand or replicating your menu abroad.
What the Gaza Protests Mean for Hamas — and Israel - Algemeiner.com
What the Gaza Protests Mean for Hamas — and Israel [contact-form-7 404 "Not Found"] Many commentators have withheld judgement as to the significance of the anti-Hamas protests in Beit Lahiya and other towns in northern Gaza. They argue that it is too early to tell. The protests are undoubtedly significant for several reasons. Complaints against Hamas have now bubbled to the surface, no longer hidden behind closed doors.
The Role of Assurance Sustainable Financing
Sustainable financing has seen remarkable growth in recent years as companies seek to align financial and business objectives with sustainability strategies. New issuances of green, social, and sustainability bonds, for example, have grown from less than $100 billion in 2014 to nearly $1 trillion in 20231. As sustainable financing becomes a more popular means of raising capital to further sustainability strategies, companies should understand the importance of assurance in the financing lifecycle.
Opinion: Where the grass is greener?
By Dan Harris The move to the United Arab Emirates by investment managers of Cayman investment funds has not escaped the notice of the entire fund industry. The focus has been on what this means for investment management firms and their personnel, rather than what it may mean for Cayman. Some compliance outfits and onshore law firms, who are expected to act in the interests of their clients, are acting more like sheepdogs.
Prepare Now: California Climate Laws Impact Thousands of Businesses
California’s slew of new climate reporting laws will require thousands of public and private companies to disclose details like their Scope 3 emissions, climate risks and use of voluntary carbon offsets. If companies impacted by these laws want to keep doing business in California — a $3.6 trillion economy — without paying penalties, they’ll have to meet reporting requirements for some or all of the state’s three new climate disclosure laws.
Will New ESG Reporting Regulations Uncover Existing Risk for Your Company?
New, global ESG disclosure requirements are on the horizon, most notably the U.S. Securities and Exchange Commission (SEC) proposed climate-disclosure rule and the EU’s Corporate Sustainability Reporting Directive (CSRD). Companies are understandably focused on achieving compliance with these new regulations, but they should also bear in mind another key consideration: What is the organization’s current exposure from previous and current voluntary reporting?
How NOT To Write A China Contract
Many moons ago, an American company contacted my law firm wanting to sue its Chinese joint venture partner for having “clearly” violated their joint venture agreement. We looked at their case and advised them that we would not be willing to take on the case because we believed they did not have a good case. It had nearly every hallmark of a China deal gone bad. Here were just some of its shortcomings: 1.
How NOT To Write A China Contract
Many moons ago, an American company contacted my law firm wanting to sue its Chinese joint venture partner for having “clearly” violated their joint venture agreement. We looked at their case and advised them that we would not be willing to take on the case because we believed they did not have a good case. It had nearly every hallmark of a China deal gone bad. Here were just some of its shortcomings: 1.
How to Manage Your ESG Data for Third-Party Assurance
This article covers key considerations for organizations embarking on environmental, social, and governance (ESG) assurance with an outside auditor.
99% of the S&P 500 is Reporting on ESG and 65% are Obtaining ESG Assurance
ESG Reporting Is on the Rise Despite the blowback against ESG in politics and in the media, companies are actively engaged in sustainability and ESG reporting. That’s because investors are demanding it, stakeholders expect it, and regulations are requiring it more and more. The Center for Audit Quality recently analyzed 2021 data for S&P 500 companies, gathered from ESG reports, company websites and climate change questionnaires from CDP (formerly called the Carbon Disclosure project).
Looking for an Advantage? Focus on Internal Controls for ESG
Management and boards are increasingly seeking a competitive advantage in the complex landscape of sustainability reporting. Whether it allows a company to stand behind sustainability metrics that differentiate them from competitors, improve ESG ratings, or minimize the execution risk associated with ESG reporting requirements; timely, relevant and reliable data are key elements in achieving this.
The UK's stand against BDS: Local bias and foreign policy - opinion
The Economic Activity of Public Bodies (Overseas Matters) bill published this week is a profoundly important legislative step by the UK government. While eventual legislation will have domestic application, the mischief against which it is directed concerns the subversion of UK foreign relations by public authorities through certain acts or statements of disapproval.
Breaking News | Declaratory Statement Obtained
SEATTLE, WASHINGTON, UNITED STATES, April 17, 2023/EINPresswire.com/ -- Breaking News | Harris Bricken attorneys Robert Kossick and Frederic Rocafort successfully obtained a declaratory statement for the Florida Department of Business and Professional Regulation (DBPR) on behalf of one of the firm’s clients, clarifying a statutory ambiguity regarding tobacco licensing requirements.
Navigating Challenges in ESG Assurance
It Is Critical for Companies to Anticipate Complexities as the Reporting Landscape Evolves ESG assurance, also known as assurance over non-financial data, is a nascent and evolving field. There is diversity in practice in terms of the information subject to assurance and the level of assurance sought.
Which Level of Assurance is Best for Your ESG Reporting?
The decision has meaningful implications for budget, time commitment, and confidence in your reporting. Obtaining assurance on environmental, social and governance (ESG) reporting is a critical competitive differentiator, as we explained previously. Once a company commits to engaging with an audit firm, key decision makers must determine what level of assurance to seek. BDO shares insight and provides an overview to help guide readers through the decision-making process.
International Manufacturing Contracts: The Basics
Contents of this Article: International Manufacturing Agreements Foreign Language Contracts Are Key The “Perfect” International Contract? The Questions We Ask You’re Naked Without a Good Bill of Materials Should You Use an International Contract Template? More on International Contract Drafting 9 Key Components of Solid International Product Agreements International contract writing is complex.
ESG Assurance: A Competitive Differentiator
BDO explains why ESG assurance is now a competitive imperative for all companies, large and small. Sustainability is a powerful force in today’s economy. McKinsey & Company estimates that companies will invest $5 trillion per year in sustainability by 2025. Business leaders increasingly see sustainability as pivotal to risk management and value creation.
Harris Bricken Litigators Notch $7.4 Million Jury Trial Win
Harris Bricken Trial Team PORTLAND, OREGON, USA, September 19, 2022 /EINPresswire.com/ -- A very big congratulations to a longtime Oregon cannabis client, and to our trial team, which just won a decisive, hard-fought victory in a nine-day jury trial in Portland, Oregon. Harris Bricken attorney Jesse Mondry led a stellar trial team comprised also of attorney Tom Oster, litigation paralegals Kathleen Biddle and Staci Black, and summer associate Janve Sobers.
On the Line: Chef Mike Noll
Even during COVID, Bardo chef and ex-skateboarder rolls north to Cornelius with second VANA location Age: 40 Family status: Father to an 8-year-old son and 6-year-old daughter Hometown: Pittsburgh Currently reading: Ten Percent Happier by Dan Harris Currently watching: “I just finished season six of Peaky Blinders in one night.” Favorite sports team: Pittsburgh Steelers and Atlanta Braves Where does your love of cooking come from?
Harris Bricken Article: China Law on the Internet is All Wrong
China law on the Internet is all wrong. One of the things we often stress on here is that our posts should NOT be used as a substitute for real world advice. This blog’s disclaimer states this, albeit more formally: The purpose of the Websites is to provide general information only. The Websites are intended for communication purposes, not for solicitation to provide legal services. The information on the Websites does not constitute or contain formal legal advice or solicitation of legal services.
Reviewing China Contracts
The China lawyers at my law firm regularly get requests from foreign (non-Chinese) companies to “review” a contract provided to them by their Chinese counter-party. Our response to these requests is usually something like the following: We would be happy to review the contract you have been sent by your Chinese counter-party, but I must warn you in advance of the following: 1. Even just reviewing a China contract invariably requires we do more than just review it.
China Manufacturing Agreements: Why Ours Are In Chinese, Flat Out
Had a nice conversation with a potential client last week. Company has a great new product it wants made in China. Like many companies starting out in China, this one is in the process of shopping for its China lawyers and my firm was one of four suggested to it by its regular corporate counsel. Our conversation was interesting because we were the fourth law firm with whom she had spoken.
How To Stop Your Chinese Distributor From Stealing Your Trademark
As often as we write about the need to register your trademarks in China, we have never written about how common it is for your China distributor to take your trademark and how easy it is to prevent that. I thought of this after receiving yet another phone call where this had happened. The “this” is something along the lines of the following: U.S. or EU based SME wants to sell its products in China.
“Going Local” to Preserve Your China Sales
Our clients in many industries that sell their products and/or services to Chinese state-owned (SOEs) and city owned companies are reporting increasing roadblocks to their sales. They are telling us that the Chinese government is increasingly favoring Chinese domestic companies over them, based on “orders” they are getting from on high.
US-China Relations and Business Impacts: Ambassador Huntsman and Matthew Pottinger
Photo by Steve Griffin of the Deseret News Last Wednesday, Harris Bricken sponsored a Zoom conversation about U.S.-China relations featuring former Utah Governor and U.S. Ambassador Jon M. Huntsman Jr. and Matthew Pottinger, distinguished visiting fellow at the Hoover Institution and former deputy national security adviser.
China NNN Agreements: The Initial Questions We Ask
If it seems we have been writing often about China NNN Agreements, you would be write. We are doing so because we have had a troubling increase in companies coming to us after having lost their IP to their Chinese counter-party (usually their Chinese manufacturer) because the NNN Agreements they used were worthless or even worse. See China Contract Drafting Scams: From Bad to Much Worse and China NNN Agreements: Do Them Correctly or Walk Away.
China Contracts: Email Not Usually Included
The international dispute resolution lawyers at my law firm are frequently contacted by American/European companies seeking our help in pursuing Chinese companies for providing “bad product.” We turn down a whole slew of them because because of our potential client’s low likelihood of success. We typically do not want to pursue these claims because the American/European company’s contract with the Chinese company does not clearly specify the quality of product the Chinese company must provide.
China Contract Drafting Scams: From Bad to Much Worse
Last week, in So You Think You Have a China WFOE or Joint Venture or Trademark: Do You Though?, I wrote about foreign companies that had been duped into believing that their IP or their Chinese legal entity (typically either a WFOE or a Joint Venture (JV)) had been registered in China when, in fact, no such registration had been made. Our China lawyers have been seeing this trick for at least a decade and I used the following examples of this trick: 1.
So You Think You Have a China WFOE or Joint Venture or Trademark: Do You Though?
Spoke with a new client the other day and learned how they had recently purchased an American company with a WFOE in China. I suggested they have one of our China lawyers confirm there really was such a company in China and told them a horror story to convince them of the need. The story I told was of how a fairly well known U.S. company sought our help in figuring out what to do with its China general manager who had stolen millions of dollars from the company.
How to stay out of Foreign Jails and What to do if Arrested
Yesterday, in Americans, Australians, British and Canadians Are Being Singled Out in China and I’ve Got Proof I wrote how the CCP singles out people for arrest on criminal charges based on their nationalities. In response to that post, I got the following email: I am an Australian citizen and you are right that we are being singled out for criminal prosecution in China now. We are also being singled out for other discriminations but I will save that discussion for another time.
Americans, Australians, British and Canadians Are Being Singled Out in China and I’ve Got Proof
One of the things I’ve done since the inception of this blog is try to help young people in trouble in China. Mostly this has involved my telling thousands of English teachers NOT to cause a stink with their employers that have not paid them. I tell them I understand why they are angering at having gone months without a paycheck, but that battling in any way with their employer will likely only make matters worse.
Americans, Australians, British and Canadians Are Being Singled Out in China and I've Got Proof
One of the things I’ve done since the inception of this blog is try to help young people in trouble in China. Mostly this has involved my telling thousands of English teachers NOT to cause a stink with their employers that have not paid them. I tell them I understand why they are angering at having gone months without a paycheck, but that battling in any way with their employer will likely only make matters worse.
How Not to Be in China
I will say that the evolution of the China consulting biz from “how to be in China” to “how not to be in China” is fascinating. — Patrick Chovanec (@prchovanec) February 24, 2021 Chovanec nails it and his tweet instantly reminded me of something I read in a recent email from a China consultant I have known for years. His new email address was for a strange sounding company so I followed the URL from that address and discovered this China consultant now has two companies.
Product Development Agreements Don’t Get No Respect
When someone emails one of our international manufacturing lawyers asking us what they should be considering to protect themselves when manufacturing overseas, we typically respond with something like the following: Our clients that manufacture product in China/Vietnam/Mexico/India/Thailand/Taiwan/Malysia (or wherever it is they are asking about) typically use us for some or all of the following 1.
Product Development Agreements: The Extreme Basics
I saw a Teams chat the other day between one of our international manufacturing lawyers and one of our corporate lawyers. The corporate lawyer had posted a request for an example of a product development contract because one of her American clients was going to be working with another U.S. company to development a product.
How NOT To Write A China Contract
Many moons ago, an American company contacted us wanting to sue its Chinese joint venture partner for having “clearly” violated their joint venture agreement. We looked at their case and advised them not to bother with it. It had nearly every hallmark of a China deal gone bad, due almost entirely to the fault of the American company.
How To Close A China WFOE Without Going To Jail
As foreign companies tire of China’s increasing randomness and expenses, and as the COVID vaccines begin rolling out, our China lawyers are getting an increasing number of calls about China WFOE closures. These calls are not coming from companies that have their WFOEs in China to make product or service sales in China; they are mostly coming from companies that have WFOEs in China to aid in their manufacturing in China.
How to Set Up A Worldwide ECommerce Site - A Legal Checklist
What are the legal issues involved in selling product worldwide over the internet? The following questions make up an initial checklist for companies looking to sell their products internationally over the internet. 1. What type of legal entity(ies) are you going to want? Where will you want them? These two questions must be answered in tandem. 2. From what countries will you accept purchases? Are you going to accept purchases from every country or are you going to limit yourself?
Brazil, the United States, and the China Challenge
In a recent op-ed published in O Estado de S. Paulo, Rodrigo Guedes Nunes (our lead Brazil attorney) and I proposed some practical steps Brazil’s government could take to strike the right notes with the Biden administration. Given the close links between Biden’s predecessor and Brazil’s President Jair Bolsonaro, it is essential for Brazil to boldly and quickly signal its intention to cooperate with America on issues where common ground exists. One such issue is the challenge presented by China.
The U.S. Government Hates Companies That Do Business with China: Get Used to It
Got an email from an American client this morning asking me whether I was aware of how American companies that do “significant” business with China cannot receive Paycheck Protection Program (PPP2) loans. I replied that I was not, because my focus is not on domestic U.S. law or business. But then I started thinking more about it and realized that if I — a news junkie was not aware of it — it must be because it is getting almost no media play.
The Eight Core Issues in Forming a China WFOE
China was the largest recipient of FDI in 2020 and for China lawyers that translates into WFOE formations. In Why NOW Is a Good Time to Double Down on Doing Business IN China we essentially predicted this trend. We talked about how companies that manufacture in China are looking to get out (COVID has slowed this down greatly, but it will happen), while those who sell to China are looking to get in: It is the going into China and doing business in China part on which this post will focus.
Check Your China Registrations
I should have run this post earlier and talked about it as a New Year’s resolution, but it did not occur to me until I learned over the weekend that a Canadian company that thought it had a Chinese trademark didn’t really have that trademark at all. At least once a year, one of our China lawyers has to tell a client that the company or the IP it thought it had in China simply does not exist.
China Contract Damages Done Right
Joost Bakker 1. China Contract Damages This must be China contract damages week. I say that because in cleaning up months of emails I came across three interesting emails on contract damages (similar to liquidated damages under common law). Before I discuss those three emails, I will explain what contract damages are and why they are so important in just about all China contracts. Contract damages refers to a contract provision setting out the damages for breach.
China, Germany, and "Just One More Thing Negotiating
Dan is a founder of Harris Bricken, an international law firm with lawyers in Los Angeles, Portland, San Francisco, Seattle, China and Spain. He primarily represents companies doing business in emerging market countries, having spent years building and maintaining a global, professional network.
On The End of Hong Kong/Merry Christmas
Night before Christmas so slow day today, so I will use it as an excuse to reminisce a bit. In August, 2019, in what now seems like an eternity ago, in Hong Kong for International Business: Stick a Fork in It, we were — as far as I know — the first to declare the end of Hong Kong. It seems like an eternity ago, because when we wrote this, it struck many as a revelation and it was highly controversial. We got hate comments and hate mail and we were mocked by others.
Doing Business in China: A Personal View
About a decade ago, I had been working with Damjan DeNoble, who was at that time a health care consultant in China, but wanted to go to law school. Towards that end, he asked me to review his “personal statement” for his law school application to the University of Michigan. I reviewed it and liked it so much I asked him if I could run it on the blog. He said yes, but wanted to hear back on his application to Michigan first.
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