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Climate Change Business Strategies Reporting Requirements

White & Case LLP

The trend: Driving responsible business

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An accelerating focus on doing business responsibly will force changes to wide-ranging aspects of business operations and strategy - Societal expectations of businesses have shifted fundamentally over the past five years....more

Perkins Coie

ESG Landscape: Continued Focus on Sustainability

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In the current political and business environment, companies are taking action to address a range of environmental and social issues.  Corporate attitudes have changed since the late 2010s, when environmental, social, and...more

Perkins Coie

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

Perkins Coie on

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

J.S. Held

Crosscurrents: Harmonizing Global Sustainability Reporting & IFRS and ESRS Interoperability Guide

J.S. Held on

Introduction: Advancing Global Sustainability Reporting Standards - To improve the alignment of sustainability reporting standards globally, the International Financial Reporting Standards Foundation (IFRS) and European...more

Society of Corporate Compliance and Ethics...

Understanding the “G” in ESG: The critical role of compliance

Octavia Butler, a pioneering American writer, once wrote: “There is nothing new under the sun, but there are new suns.” Can this analogy also be applied to the concept of environmental, social, and governance (ESG)? While...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

DarrowEverett LLP

The Heat Is On SEC’s Climate-Related Disclosure Rules

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On March 6, 2024, the U.S. Securities and Exchange Commission (the “SEC”) adopted new final rules requiring issuers to include extensive disclosure in registration statements and periodic reports regarding material...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

Seward & Kissel LLP

SEC Adopts Climate-Related Disclosure Regulations

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On March 6, 2024, the Securities and Exchange Commission (SEC) adopted new rules that increase public company reporting requirements regarding climate change.  The new rules, which the SEC originally proposed in March 2022,...more

A&O Shearman

Taxonomies – why the world needs harmonisation but not uniformity

A&O Shearman on

Taxonomies will play a critical role in channelling investment towards sustainable activities. But while alignment between frameworks is critical , a one-size-fits-all approach can never be effective....more

J.S. Held

Guidance for Implementing an ESG Program

J.S. Held on

Over the recent past, demand for transparent corporate sustainability and socially responsible business practices has been increasing. Consumers and investors alike are seeking to do business with companies that demonstrate a...more

Latham & Watkins LLP

Disclosing Climate-Related Risks and Metrics Under the SEC’s Proposed Rule

Latham & Watkins LLP on

What the proposed rule would mean for registrants and their filings with the SEC. The US Securities and Exchange Commission’s proposed climate disclosure rule, approved by a 3–1 vote on March 21, 2022, is the agency’s...more

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