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Sustainable Business Practices Materiality Risk Assessment

Fenwick & West LLP

Notable Trends in 2024 ESG/Sustainability Reports

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Teneo Insights recently published its fourth annual “State of U.S. Sustainability Reports,” which analyzes 250 sustainability reports from S&P 500 companies published this year through July 30, seeking to understand how...more

Latham & Watkins LLP

EFRAG Publishes First Implementation Guidance Documents for CSRD Reporting

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This guidance aims to support the preparation and analysis of reports using the European Sustainability Reporting Standards. On 31 May 2024, EFRAG published the first three Implementation Guidance (IG) documents relating...more

Latham & Watkins LLP

Voluntary ESG “Materiality” Assessments - Legal Considerations and Dos and Don’ts

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This Client Alert probes the ESG “materiality assessment” process, why it is a misnomer, when and how the assessment can be conducted, and legal and practical tips for conducting the assessment. Companies have been...more

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