News & Analysis as of

Disclosure Requirements Reporting Requirements Greenhouse Gas Emissions

KPMG Board Leadership Center (BLC)

Directors Quarterly: October 2024

This edition includes a financial reporting and auditing update for audit committees, highlights from the KPMG 2024 US CEO Outlook, view on the post-election geoeconomic forecast, CEO succession planning, and the latest in...more

Bass, Berry & Sims PLC

Update (and Refocus) on California Climate Disclosures

Bass, Berry & Sims PLC on

As anticipated, on September 27, California Governor Gavin Newsom signed into law Senate Bill 219 (SB 219), after the California legislature passed it on August 31, 2024. SB 219 amends the Climate Corporate Data...more

Fenwick & West LLP

California Legislature Amends Climate Disclosure Laws

Fenwick & West LLP on

On August 31, the California Assembly and Senate passed SB 219, which provides for the following notable changes to the climate disclosure laws, among others: Gov. Gavin Newsom has until September 30 to sign or veto SB 219....more

Goldberg Segalla

California May Put Its Historic Climate Disclosure Laws on Hold

Goldberg Segalla on

In a update to the Environmental Law Monitor’s continuing coverage of California’s historic climate disclosure laws, California State Sen. Scott Weiner put forth on August 13 proposals to Senate Bill 219 that would delay the...more

Jones Day

Update on Australia's New Climate-Related Financial Disclosure Regime

Jones Day on

Australia's mandatory climate-related financial disclosure regime is inching closer to implementation after the proposed legislative reforms were passed by both Houses of Parliament in September 2024. As discussed in our...more

Mintz

California Legislature Refuses to Extend Deadline for Compliance with Climate Disclosure Laws

Mintz on

Recently, Governor Newsom proposed that California delay the implementation of its recently-enacted climate disclosure laws for two years. The California legislature has effectively rejected this proposal by passing S.B....more

Alston & Bird

Extended Reporting Timelines Expected for California Climate Laws

Alston & Bird on

Our Environment, Land Use & Natural Resources Group explains how – if approved by the governor – the deadline to set precise compliance dates for the Climate Corporate Data Accountability Act (CCDAA) and Climate-Related...more

Seyfarth Shaw LLP

HKEx’s Enhanced Climate Disclosure Requirements

Seyfarth Shaw LLP on

On 14 April 2024, the Stock Exchange of Hong Kong Limited published conclusions to its consultation on the enhancement of climate-related disclosures under its environmental, social, and governance (“ESG”) framework. With...more

DLA Piper

Horizon - ESG Regulatory News and Trends

DLA Piper on

Welcome to Horizon, DLA Piper’s regular bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....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

American Conference Institute (ACI)

The Road to Net Zero: Core Principles to Prevent Greenwashing

“Net zero” is a topic as hot as the climate these days. With so much regulatory attention being placed on it, companies that do not communicate their net zero efforts appropriately or, worse, intentionally make false and...more

KPMG Board Leadership Center (BLC)

Oversight of climate disclosures: SEC stay doesn’t mean stop

Despite the sense of relief that many companies initially felt with the SEC’s stay of its climate disclosure rules, the pause is unlikely to temper the forces demanding climate disclosures by other means. In the latest paper...more

DarrowEverett LLP

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

DarrowEverett LLP on

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

Bass, Berry & Sims PLC

CMS Proposes New Mandatory Value-Based Payment Initiative: The Transforming Episode Accountability Model

Bass, Berry & Sims PLC on

The Centers for Medicare & Medicaid Services (CMS) recently proposed the Transforming Episode Accountability Model (TEAM) – a new, mandatory, episode-based alternative payment model in the Fiscal Year 2025 Hospital Inpatient...more

Fenwick & West LLP

ESG Insights: Silicon Valley’s Largest Public Tech and Life Sciences Companies Expanded ESG Reporting in 2023

Fenwick & West LLP on

Amidst challenges and conflicting demands from a variety of stakeholders, technology and life sciences companies have increased their voluntary disclosure regarding environmental, social and governance (ESG) concerns. Despite...more

Troutman Pepper

The SEC Voluntarily Stays Climate-Related Disclosure Rules Pending Eighth Circuit Judicial Review

Troutman Pepper on

On April 4, the Securities and Exchange Commission (SEC) issued a stay on the implementation of its newly enacted climate impact disclosure rules. This decision is connected to a challenge to the rules currently pending in...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Climate Disclosure Rules: Your Questions Answered

The Securities and Exchange Commission’s climate-related disclosure rules pose a host of issues for companies. Below are answers from Skadden’s SEC Reporting and Compliance and Environmental Groups to some of the questions...more

Keating Muething & Klekamp PLL

Securities Snapshot: 1st Quarter 2024 - New Climate-Disclosure Rules Subject to Heat of Legal Challenges

While your winter blues are hopefully melting away, recent rule making from the Securities and Exchange Commission is feeling the heat of several lawsuits. In this Snapshot, we review the legal challenges facing the SEC’s...more

Nutter McClennen & Fish LLP

Rising Tide of SEC Disclosure Obligations Threatens to Inundate Registrants with New Reporting Costs

Overview On March 6, 2024, in a 3-2 vote along party lines, the Securities and Exchange Commission (SEC) issued a controversial 886-page final climate-related disclosure rule (Final Rules) that will require companies to...more

Sheppard Mullin Richter & Hampton LLP

Updates on GHG Emissions Disclosure Requirements

Class Deviation Prohibits DoD from Requiring Contractors to Disclose Emissions - Over the past two years, the FAR Council has been working to develop a rule that would amend the Federal Acquisition Regulation (“FAR”) to...more

Mayer Brown

Quick Reference Chart On Key Global Climate-Related Disclosure Rules

Mayer Brown on

Climate disclosure regulations are among the most significant and complex challenges faced by companies and boards, with a variety of requirements emanating from numerous governmental authorities and non-governmental...more

Proskauer - Regulatory & Compliance

Primarily Non-Financial Corporate Reporting: Climate Change

Version 2.0 following publication of the U.S. Securities and Exchange Commission (“SEC”) Climate-Related Disclosure Rules - A wave of new legislation and regulation in the U.S. and Europe has the potential to significantly...more

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

McDermott Will & Emery

US Insurers: Climate Change Disclosure Litigation and Data Calls Await

McDermott Will & Emery on

The climate change landscape for insurers has changed dramatically this past month. There are multiple developments insurers should keep in mind – and not just the US Securities and Exchange Commission’s (SEC) recent adoption...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

71 Results
 / 
View per page
Page: of 3

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide