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Perkins Coie

The SEC’s Climate Rules: Item 1502(e)’s Transition Plan Disclosure (Including Annual Progress)

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This is another in a series of blogs we will be posting breaking down the SEC’s new climate disclosure rules. We’re near the end of Regulation S-K Item 1502, Strategy. For the full text, see pages 852 through 855 of the...more

Eversheds Sutherland (US) LLP

Global ESG Insights - May 2024

Welcome to the latest edition of our monthly ESG Insights providing you with a summary of the key developments from around the world. Global - IFRS Foundation releases jurisdictional adoption guide for ISSB Standards- On...more

Eversheds Sutherland (US) LLP

Global ESG Insights - March 2024

Welcome to the latest edition of our monthly ESG Insights providing you with a summary of the key developments from around the world....more

Sheppard Mullin Richter & Hampton LLP

Organizational Integrity Shorts: Don’t Just Let the Dominoes Fall; Understand the Paths They Might Take

Let’s say you’re a publicly traded manufacturer of a popular medical device, which you sell commercially as well as to a number of VA hospitals. You receive an anonymous internal hotline complaint alleging that certain...more

Keating Muething & Klekamp PLL

SEC Adopts New Rules for Climate-Related Disclosures; Lawsuits Challenge New Rules

On March 6, 2024, the Securities and Exchange Commission adopted its highly anticipated climate-related disclosure rules. The rules faced public scrutiny since their proposal two years ago, with the SEC receiving more than...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Adopts New Rules for Climate-Related Disclosures

On March 6, 2024, the Securities and Exchange Commission (SEC) voted 3-2 to adopt new rules mandating climate-related disclosures in public companies’ annual reports and registration statements. While the final rules are...more

Latham & Watkins LLP

ESG Insights: 10 Things That Should Be Top of Mind 2024

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Amid new regulations, increased enforcement and litigation, and higher stakeholder scrutiny, companies will need to adopt an integrated and nuanced approach to ESG. In some ways, 2023 was a challenging year for ESG. This...more

Cadwalader, Wickersham & Taft LLP

KPMG Research Shows Significant Proportion of Companies Not Ready for ESG Data Assurance Requirements

According to a survey conducted by KPMG, 75% of companies are not in a position to obtain third-party assurance on their published ESG data. This is despite the fact that two-thirds of companies must disclose such data, or...more

Thomas Fox - Compliance Evangelist

Infortal Worldwide Geopolitical Risk Intelligence 2023 Outlook: Part 2-ESG Intelligence

I recently had the opportunity to visit with, Chris Mason, VP Global Compliance & Investigations at Infortal Worldwide and Dr. Ian Oxnevad, Director, Geopolitical Risk at Infortal Worldwide for a sponsor podcast on Infortal...more

Bennett Jones LLP

International Sustainability Standards Board Releases Sustainability Disclosure Standards

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On June 26, 2023, the International Sustainability Standards Board (ISSB) released the final versions of its first two global sustainability disclosure standards for financial reporting (the ISSB Standards). The ISSB aims to...more

Sheppard Mullin Richter & Hampton LLP

An Evolving High-Wire Act: Navigating Conflicting Laws, Regulations, and Guidance in the ESG Space

The idea that investors might choose to consider certain environmental, social, and governance factors when deciding whether to buy shares of a company—a concept commonly known as ESG—continues to gain popularity with...more

Cadwalader, Wickersham & Taft LLP

Study Finds Companies Increasingly Disclosing ESG Information Voluntarily

A recent academic study covering the period 2010-2021 has found that many companies in the S&P500 currently are providing disclosure on ESG issues, and in the absence of mandated disclosure rules, do so on a voluntary basis....more

Cadwalader, Wickersham & Taft LLP

Only 5% of FTSE 100 Have “Credible” Net Zero Plans, Says Report

A new report by professional services firm EY has found that only 5% of FTSE 100 companies have disclosed “credible” and sufficiently detailed transition plans to become net zero by 2050....more

Fenwick & West LLP

ESG Insights: Silicon Valley’s Largest Public Tech and Life Sciences Companies Stepped Up ESG Reporting Last Year

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Environmental, social and governance (ESG) concerns and how companies respond to them continue to generate scrutiny from a large number of stakeholders. Last year, in our ESG in Silicon Valley: A Look at the ESG Disclosure...more

Wilson Sonsini Goodrich & Rosati

EU's ESG Push Goes Global: Significant Expansion of Corporate Sustainability Reporting for Companies Active in the EU

The Corporate Sustainability Reporting Directive (CSRD) entered into force on January 5, 2023. The CSRD significantly broadens the existing EU regime for non-financial disclosure requirements currently governed by...more

NAVEX

Five Steps Toward Improving ‘Social’ Disclosures in ESG

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Some of the most prosperous companies in the world recognized a long time ago that embracing environmental, social, and/ governance (ESG) business principles are fundamental to their long-term success, surpassing industry...more

Hogan Lovells

ESG Market Alert – February 2023

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In this alert, we provide a round-up of the latest developments in ESG for UK corporates. In this month’s ESG Market Alert, we cover: Forestry investments – a top priority for UK pension schemes; The French Duty of...more

Cadwalader, Wickersham & Taft LLP

Ceres 2022 Progress Report

In its second report assessing how, and to what extent, S&P 100 companies have implemented climate-related policies into their own business initiatives, Ceres, through its Accelerator for Sustainable Capital Markets, found...more

J.S. Held

Crosscurrents: J.S. Held’s Environmental, Social & Governance Observations (ESG Issues at the State Level)

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Right now, one big question for companies is, “How do you balance the demands of investors and consumers against the political backdrop both nationally and at the state level?”...more

Skadden, Arps, Slate, Meagher & Flom LLP

H1 2022 – ESG Trends and Expectations

Environmental, social and governance (ESG) considerations continued to play a key role in the first six months of 2022, with geopolitical circumstances resulting in a reexamination of a number of ESG beliefs. In our 11...more

Walkers

Chambers Global Practice Guide 2022: Corporate Governance – Bermuda: Law and Practice

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1. INTRODUCTORY - 1.1 Forms of Corporate/Business Organisations The principal forms of corporate and business organisations in Bermuda are: • exempted companies, owned by non-Bermudians and carrying on business outside...more

Jones Day

Eliminating Significant Gotchas: Sustainability Report Edition

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For many companies, summer is the time when they prepare and publish Sustainability Reports, which report on efforts with respect to environmental, social, and governance initiatives. Other companies may have already...more

Katten Muchin Rosenman LLP

SEC Proposes Additional ESG Disclosure Requirements for Regulated Funds and Related Expansion of Investment Company Act "Names...

Key Points - - The Securities and Exchange Commission (SEC) recently proposed two sets of rule amendments impacting BDCs and registered investment companies that utilize Environmental, Social, or Governance (ESG) factors...more

Akin Gump Strauss Hauer & Feld LLP

ESG Investing Listed Among ‘Significant Areas of Focus’ for SEC Examination Division

On March 30, 2022, the U.S. Securities and Exchange Commission’s (SEC) Division of Examinations (the “Division”) released its 2022 examination priorities. The Division announced an enhanced focus on five “significant areas”:...more

Goldberg Segalla

The SEC Warns Registrants – ESG is No Longer a Slogan on the Gym Wall

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If ESG were merely a slogan on the proverbial gym wall, companies are about to be held accountable for their public promises of climate change and sustainability focused ambitions.  Last month the Securities and Exchange...more

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