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Financial Statements Sustainability Climate Change

Snell & Wilmer

SEC Revises (and Weakens) Climate Disclosure Rules

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On March 6, 2024, the U.S. Securities and Exchange Commission (SEC) adopted final climate disclosure rules sparking a range of reactions within the business and environmental communities. These changes represent a significant...more

Jones Day

SEC Finalizes Climate Disclosure Rules

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The SEC has adopted the much-anticipated climate-related disclosure rules, which are more than 900 pages long, two years after they were first proposed. Although the rules will almost certainly face challenges in court that...more

White & Case LLP

Key Considerations for the 2024 Annual Reporting Season: Your Upcoming Form 20-F and other FPI-Specific Considerations

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This memorandum outlines key considerations from White & Case's Public Company Advisory Group for foreign private issuers ("FPIs") during the 2024 annual reporting season, divided into two sections: Form 20-F Housekeeping...more

Cadwalader, Wickersham & Taft LLP

Accounting Firms Challenged on Reporting of Climate Risks in Company Financial Statements

Environmental law NGO ClientEarth has written to the Global Public Policy Committee (GPPC), which brings together representatives of the six large international accounting organizations, to request greater transparency and...more

Cadwalader, Wickersham & Taft LLP

International Accounting Standards Board to Explore Improvements to Climate-Related Disclosure in Financial Statements

On March 23, 2023, the International Accounting Standards Board (IASB) commenced a new “maintenance” project to “explore whether and how financial statements can better communicate information about climate-related risks.”...more

Cadwalader, Wickersham & Taft LLP

Consultation on Update to Global Biodiversity Standard

In November 2022, the Global Reporting Initiative (GRI) launched a consultation on the latest draft of their biodiversity disclosure standard. The draft standard extensively updates the 2016 version (GRI 304) and is designed...more

Mintz - Energy & Sustainability Viewpoints

Energy & Sustainability Washington Updates — July 2022

Democrats Continue Push for Revised Build Back Better Act - With the window for action on a revised reconciliation bill to address Democratic climate and social policy goals quickly closing, Senate Majority Leader Charles...more

Katten Muchin Rosenman LLP

SEC Proposes Climate-Related Disclosure Requirements

On March 21, the Securities and Exchange Commission (SEC) proposed rule changes that would require registrants to include certain climate-related disclosure in their registration statements and periodic reports. The proposed...more

Stoel Rives LLP

In Case You Missed It - Interesting Items for Corporate Counsel - February 2020

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The SEC proposed updates to Regulation S-K to modernize, simplify and enhance financial disclosures, here. The SEC’s press release, here, summarizes the changes as well as any law firm memo (but see here and here if you don’t...more

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