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Materiality Publicly-Traded Companies Corporate Social Responsibility

Eversheds Sutherland (US) LLP

Climates Change SEC’s Disclosure Rules: Still substantial, the SEC approves scaled back climate disclosure rules

On March 21, 2022, the Securities and Exchange Commission (SEC) proposed expansive and controversial climate disclosure rules. Two years and 24,000 comment letters later, on March 6, 2024, the SEC voted 3-2 to adopt its...more

Alston & Bird

SEC Proposes Rules to Require Climate-Related Disclosures

Alston & Bird on

On March 21, 2022, the Securities and Exchange Commission (SEC) proposed rule amendments that would “enhance and standardize” climate-related disclosures. These proposed amendments are the next step in the Biden...more

Perkins Coie

Sustainability Disclosures: What Is Material?

Perkins Coie on

It is no surprise that more and more companies are issuing sustainability reports and broadly disclosing the effects of environmental, social, and governance (ESG) issues. A wide range of stakeholders are demanding this...more

WilmerHale

SEC Commissioner Shares Views on Materiality of Climate and ESG Disclosures

WilmerHale on

SEC Commissioner Allison Herren Lee recently shared some keynote remarks at the  2021 ESG Disclosure Priorities Event hosted by the American Institute of CPAs & the Chartered Institute of Management Accountants,...more

White & Case LLP

E&S Disclosure Trends in SEC Filings 2018 – 2019

White & Case LLP on

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

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