News & Analysis as of

Environmental Social & Governance (ESG) Materiality

Fenwick & West LLP

Notable Trends in 2024 ESG/Sustainability Reports

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Teneo Insights recently published its fourth annual “State of U.S. Sustainability Reports,” which analyzes 250 sustainability reports from S&P 500 companies published this year through July 30, seeking to understand how...more

Society of Corporate Compliance and Ethics...

[Virtual Event] ESG and Compliance Conference - November 7th, 8:00 am - 5:00 pm CT

Stay on top of ever-evolving ESG requirements and emerging trends - With the SEC’s newly issued rules surrounding ESG disclosures and the continued growth of regulations rolling out in the EU, Canada, Asia and elsewhere...more

Eversheds Sutherland (US) LLP

Climates Change SEC’s Disclosure Rules: Still substantial, the SEC approves scaled back climate disclosure rules

On March 21, 2022, the Securities and Exchange Commission (SEC) proposed expansive and controversial climate disclosure rules. Two years and 24,000 comment letters later, on March 6, 2024, the SEC voted 3-2 to adopt its...more

King & Spalding

The New EU Corporate Sustainability Reporting Directive: What Does It Mean For Non-EU Companies?

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The new EU Corporate Sustainability Reporting Directive (“CSRD”) is set to revolutionize ESG reporting for companies around the world. Certain large EU companies are already conducting double materiality assessments and...more

ArentFox Schiff

ESG Update: The New ISSB Standards Focus on Financial Materiality

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The International Sustainability Standards Board (ISSB) standards have joined the climate-disclosure reporting frameworks that take a financial materiality-led approach. While the ISSB standards seek to streamline reporting...more

J.S. Held

Crosscurrents: J.S. Held’s Environmental, Social & Governance Observations (The SEC’s Executive Compensation Claw Back Final Rule)

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On Wednesday, October 26th, 2022, the U.S. Securities and Exchange Commission (SEC) finalized the Listing Standards for Recovery of Erroneously Awarded Compensation Final Rule (Final Rule) that was mandated by the Dodd-Frank...more

Latham & Watkins LLP

Voluntary ESG “Materiality” Assessments - Legal Considerations and Dos and Don’ts

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This Client Alert probes the ESG “materiality assessment” process, why it is a misnomer, when and how the assessment can be conducted, and legal and practical tips for conducting the assessment. Companies have been...more

Latham & Watkins LLP

ISSB Publishes Long-Awaited Exposure Drafts of Global Sustainability Standards

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The standards are part of a global initiative to consolidate sustainability disclosures to help investors assess the value of companies. On 31 March 2022, the International Sustainability Standards Board (ISSB) released...more

Alston & Bird

SEC Proposes Rules to Require Climate-Related Disclosures

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On March 21, 2022, the Securities and Exchange Commission (SEC) proposed rule amendments that would “enhance and standardize” climate-related disclosures. These proposed amendments are the next step in the Biden...more

American Conference Institute (ACI)

[Virtual Forum] ESG Forum on Human Capital Analytics & SEC Disclosures - November 15th - 16th, 1:00 pm - 5:30 pm EST

Learn the “how to” of leveraging metrics and analytics! On November 15 – 16, at the virtual ESG Forum on Human Capital Analytics & SEC Disclosures, key stakeholders will gather to discuss metrics, developing a “material”...more

Perkins Coie

Sustainability Disclosures: What Is Material?

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It is no surprise that more and more companies are issuing sustainability reports and broadly disclosing the effects of environmental, social, and governance (ESG) issues. A wide range of stakeholders are demanding this...more

Dorsey & Whitney LLP

Climate Change, ESG, and Materiality

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Climate change and ESG are topics that have been repeatedly addressed by regulators around the world. The Securities and Futures Commission of Hong Kong and the Monetary Authority of Singapore, for example, have repeatedly...more

WilmerHale

SEC Commissioner Shares Views on Materiality of Climate and ESG Disclosures

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SEC Commissioner Allison Herren Lee recently shared some keynote remarks at the  2021 ESG Disclosure Priorities Event hosted by the American Institute of CPAs & the Chartered Institute of Management Accountants,...more

Pillsbury Winthrop Shaw Pittman LLP

New ESG Disclosure Guide for Leveraged Finance Transactions

The LMA and ELFA have jointly published guidance to provide clarity in the market regarding ESG disclosures. The publication of guidance reflects the growing interest in ESG factors and their importance in leveraged...more

Ballard Spahr LLP

SEC Adopts Rule Amendments to Modernize Certain Disclosures Under Regulation S-K

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By a 3-2 vote, the U.S. Securities and Exchange Commission (SEC) has adopted amendments designed to modernize the disclosure requirements involving description of business (Item 101), legal proceedings (Item 103), and risk...more

Skadden, Arps, Slate, Meagher & Flom LLP

Hong Kong Regulatory Update - January 2020

This update provides an overview of key regulatory developments in the past three months relevant to companies listed, or planning to list, on The Stock Exchange of Hong Kong Limited (HKEx), and their advisers. In particular,...more

Skadden, Arps, Slate, Meagher & Flom LLP

Guide for Annual Reporting on Fiscal Year 2019 for Companies Listed on the Hong Kong Stock Exchange

This update provides an overview of recent developments that will affect preparation of annual results and annual reports for companies listed on The Stock Exchange of Hong Kong Limited (HKEX). In particular, it covers...more

White & Case LLP

E&S Disclosure Trends in SEC Filings 2018 – 2019

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In light of the increased spotlight on environmental, social and governance (“ESG”) disclosures, White & Case’s Public Company Advisory Group conducted a survey of environmental and social (“E&S”) disclosures in the...more

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