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Corporate Social Responsibility › Securities and Exchange Commission (SEC) › Form 10-K

Corporate Social Responsibility refers to a business model that incorporates self-regulation mechanisms and aims to ensure better corporate compliance with ethical standards and international norms. Some... more +
Corporate Social Responsibility refers to a business model that incorporates self-regulation mechanisms and aims to ensure better corporate compliance with ethical standards and international norms. Some businesses approach the concept of corporate social responsibility more generally and define it as efforts to limit businesses' negative environmental and social impacts.  less -
Paul Hastings LLP

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

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

Morrison & Foerster LLP

SEC Adopts Climate Change Disclosure Rules for Public Companies

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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

Skadden, Arps, Slate, Meagher & Flom LLP

Climate-Related Securities Suits May Increase With New SEC Standards

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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

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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

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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

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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

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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

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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

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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

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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

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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

Dorsey & Whitney LLP

Did You Remember These Developments for the 2020 SEC Reporting Season?

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Preparations for annual reporting on Form 10-K and the 2020 proxy season have begun in earnest for many companies. We have summarized certain governance and disclosure developments that should be considered in the course of...more

White & Case LLP

E&S Disclosure Trends in SEC Filings 2018 – 2019

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In light of the increased spotlight on environmental, social and governance (“ESG”) disclosures, White & Case’s Public Company Advisory Group conducted a survey of environmental and social (“E&S”) disclosures in the...more

Dorsey & Whitney LLP

Did you catch these developments for the 2019 proxy statement and Form 10-K?

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The 10-K and proxy season begins in a little over a month for companies with calendar fiscal year-ends. The following governance and disclosure developments should be considered in the course of preparing these filings....more

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