This paper attempts to provide a definition and context for the term, Environmental, Social and Governance (“ESG”), explain how and why it is used, demonstrate how investors are driving the proliferation of ESG reporting,...more
12/10/2020
/ Anti-Fraud Provisions ,
Corporate Governance ,
Corporate Social Responsibility ,
Department of Labor (DOL) ,
Disclosure Requirements ,
Due Diligence ,
Environmental Health and Safety (EHS) ,
Environmental Social & Governance (ESG) ,
EU ,
GAO ,
Human Rights ,
Institutional Shareholder Services (ISS) ,
Nasdaq ,
NYSE ,
Popular ,
Privately Held Corporations ,
Publicly-Traded Companies ,
SASB ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act ,
Sustainability ,
Task Force on Climate-related Financial Disclosures (TCFD) ,
Uniformity ,
United Nations
On March 25, 2020, the Securities and Exchange Commission (the “SEC”) issued an order extending its prior conditional relief from SEC periodic reporting deadlines for public companies. The staff of the SEC’s Division of...more