News & Analysis as of

Climate Change Form 10-K Corporate Social Responsibility

Paul Hastings LLP

PH ESG Comparative Analysis of the SEC Climate Rule and EU CSRD & ESRS

Paul Hastings LLP on

Please see chart below for more information....more

Morrison & Foerster LLP

SEC Adopts Climate Change Disclosure Rules for Public Companies

On March 6, 2024, two years after the issuance of a proposing release and following more than 24,000 comment letters and 4,500 unique letters submitted in response, by a vote of 3-2, the U.S. Securities and Exchange...more

Latham & Watkins LLP

Timely ESG Updates for Public Companies Preparing Annual Reports

Latham & Watkins LLP on

Developments span the climate disclosure landscape, risk factor disclosure, and diversity-related efforts. In advance of the annual shareholder proposal and annual reporting preparation season, we believe that a number of...more

Skadden, Arps, Slate, Meagher & Flom LLP

Climate-Related Securities Suits May Increase With New SEC Standards

Takeaways - The SEC plans to issue new disclosure requirements regarding climate-related risks and opportunities, and the agency’s recent actions suggest we have entered a new era of oversight when it comes to...more

Dorsey & Whitney LLP

Governance and Disclosure Considerations from the SEC’s Climate Change Comment Letters

Dorsey & Whitney LLP on

The SEC’s Division of Corporation Finance has issued a sample comment letter, and sent actual comment letters to a series of public companies, asking for additional Form 10-K disclosure on topics addressed in the SEC’s 2010...more

Ballard Spahr LLP

The SEC’s Open Comment Letter on Climate Change Disclosure: What Public Companies Should Be Doing Now

Ballard Spahr LLP on

Summary - Public companies should enhance their disclosure on the impact of climate change in line with the SEC’s open comment letter issued on September 29, 2021....more

Akin Gump Strauss Hauer & Feld LLP

Corp Fin’s Climate Disclosure Review is Here – What to Expect and How to Prepare

Last week, the Division of Corporation Finance (Corp Fin) of the Securities and Exchange Commission (SEC) published an illustrative letter that provides samples of comments, which the SEC may issue to companies regarding...more

Vinson & Elkins LLP

The SEC Sample Climate Change Comment Letter Is a Warning

Vinson & Elkins LLP on

On September 22, the SEC’s Division of Corporation Finance issued a sample comment letter (the “Comment Letter”) regarding climate change disclosures. While the SEC has yet to issue its promised climate change disclosure...more

White & Case LLP

SEC Issues Sample Comment Letter as it Ramps Up Scrutiny of Climate Disclosures

White & Case LLP on

On September 22, 2021, in a step that emphasizes the SEC's increased focus on climate change disclosure, the SEC's Division of Corporation Finance ("Corp Fin") issued a sample letter for public companies containing comments...more

Keating Muething & Klekamp PLL

Division of Corporation Finance Issues Sample Comment Letter Regarding Climate Related Disclosures

On September 22, 2021, the Commission’s Division of Corporation Finance published a sample letter to companies regarding climate change disclosure.  The letter contains sample comments that the Division may issue to companies...more

Goodwin

SEC Publishes Sample Climate Change Comment Letter

Goodwin on

The staff of the Division of Corporation Finance (“Staff”) of the U.S. Securities and Exchange Commission (“SEC”) published a sample comment letter on climate change disclosures on September 22, 2021. A brief statement that...more

WilmerHale

SEC Redoubles Focus on Climate Change, ESG Disclosures

WilmerHale on

The Securities and Exchange Commission (SEC) announced in recent weeks multiple efforts to highlight climate change in corporate disclosures and to increase scrutiny and, potentially, enforcement focus on company disclosure...more

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