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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

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

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

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

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

Perkins Coie

So, What Is Sustainable Investing Anyway?

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Sustainable investing is a big and growing business. It is also widely misunderstood. Many of the predominant investment tools used to assess public company environmental, social and governance (ESG) practices have been...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

Maron Marvel

The Evolution of ESG in 2022

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For several years, there has been a growing expectation that all types of business organizations must pursue sustainability, address environmental risks such as climate change, and commit to diversity, inclusion, and equity....more

Latham & Watkins LLP

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

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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

Cadwalader, Wickersham & Taft LLP

In Depth: New Climate-Related Disclosure Rules from the SEC? Here’s What You Need to Watch Out For

The SEC announced that it will consider whether to propose rules to enhance and standardize climate-related disclosures for investors at an open meeting  on March 21, 2022. The Commission’s deliberations were webcast at 11:00...more

Brownstein Hyatt Farber Schreck

SEC Releases Climate Disclosure Proposal

On March 21, the Securities and Exchange Commission (SEC) voted along party lines to propose its long-awaited climate disclosure framework for public companies. The proposed rule borrows concepts and definitions from the Task...more

Jenner & Block

SEC’s Upcoming Proposed Rule for Climate Disclosures: Will It Be as “Decision-Useful” as the Ingredients Label for “Fat-Free...

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The Securities and Exchange Commission (“SEC”) is meeting this Monday, March 21, to determine whether to propose amendments to existing law to “enhance and standardize registrants’ climate-related disclosures.” The SEC’s...more

Cadwalader, Wickersham & Taft LLP

Made for TV: The SEC’s Regulatory Posture on Climate Risk

Climate change-related risks to the U.S. financial system are attracting increasing public attention in recent years and are raising questions about how U.S. financial regulators, including the U.S. Securities and Exchange...more

Proskauer - The Capital Commitment

ESG: Practical Points For Where Market Practice and Legal Trends Collide

If 2021 was the year in which regulators and investors enthusiastically embraced environmental, social and governance (“ESG”) considerations, by creating new legal and regulatory frameworks, then 2022 will be the year for...more

Hinshaw & Culbertson - Insights for Insurers

Part One: Reviewing Key U.S. Insurance Decisions, Trends, & Developments

Environmental, Social, and Governance (ESG) - These are challenging times for insurers, policyholders, and reinsurers. In the coming days, we will review—in a series of articles—some of the key trends and developments...more

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