INTRODUCTION -
For many years, oil and gas companies, or O&Gs, and their lawyers have been living with the environmental, social, and governance, or ESG, movement and its ever-increasing demands on the industry....more
On September 22, 2021, the SEC released its Sample Letter to Companies Regarding Climate Change Disclosure (“Letter”). The Letter is not only important for what it will seek, but for what it portends. The Letter invokes the...more