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Climate Change Reporting Requirements

Mintz

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

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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

Bass, Berry & Sims PLC

Recyclable K-Cups: Investors Beware?

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On September 10, the Securities and Exchange Commission (the Commission or SEC) charged Keurig Dr Pepper Inc. (Keurig) for making inaccurate statements about the recyclability of its K-Cup single-use beverage pods.  Without...more

Alston & Bird

Extended Reporting Timelines Expected for California Climate Laws

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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

Hogan Lovells

UK/EU/International ESG Regulation Monthly Round-Up – August 2024

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Although we might have expected a complete lull over the Summer, there has still been activity in the ESG regulatory world. In the UK, we have seen a continuation of the work on the sustainable disclosure requirements regime...more

Wiley Rein LLP

EPA Delays Start Date for PFAS Reporting Under TSCA Section 8(a)(7), While Mandatory PFAS Reporting in Canada Is Still Ongoing

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On September 5, 2024, the U.S. Environmental Protection Agency (EPA) published in the Federal Register a direct final rule with a parallel proposed rule to delay the reporting period for the October 2023 final rule that...more

Foley & Lardner LLP

California’s Legislature Pushes Forward with Climate Accountability Bills

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After not accepting California Governor Newsom’s proposal to delay implementing California’s Climate Accountability laws by two years, the California legislature passed amendments on August 31, 2024, to California’s 2023...more

Goodwin

State of the Climate Tech Market

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As the summer break draws to a close and we reflect on the past few months, we must mention the 2024 Summer Olympics and Paralympics in Paris. As well as being an exceptional display of athletic performance and inclusion, it...more

Jones Day

Coming Soon: Mandatory Climate Disclosure Laws in Australia

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The Development: On August 22, 2024, the Australian Senate passed the Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Bill 2024 ("Bill")....more

DLA Piper

“Greening” Your Leases: The Cornerstone of Climate Resilience and Readiness in Commercial Real Estate

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Many large companies have reported that they are not sufficiently prepared to meet emerging climate-risk reporting and verification requirements, or prepared to take advantage of climate-related opportunities, according to a...more

McDermott Will & Emery

Insurers: Climate Risk Disclosures Today, Scenario Testing Tomorrow

For more than a decade US insurance regulators have required certain insurers to file climate risk disclosure reports. In recent years, financial regulators in Europe have begun climate change scenario testing while still...more

DLA Piper

Horizon - ESG Regulatory News and Trends

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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

ESG Landscape: Continued Focus on Sustainability

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In the current political and business environment, companies are taking action to address a range of environmental and social issues.  Corporate attitudes have changed since the late 2010s, when environmental, social, and...more

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

Fenwick & West LLP

Securities Law Update - August 2024

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Welcome to the latest edition of Fenwick’s Securities Law Update. This issue contains news on...more

Hogan Lovells

European due diligence: financial players are not fully excluded from the CS3D Directive!

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As the EU Corporate Sustainability Due Diligence Directive (CS3D), recently approved by the Council of the European Union, has just been published in the Official Journal of the European Union, it has been suggested by some...more

Saul Ewing LLP

Public Companies Quarterly Update (Q2 2024)

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Welcome to Saul Ewing’s Public Companies Quarterly Update series. Our intent is to, on a quarterly basis, highlight important legal developments of which we think public companies should be aware. This edition is related to...more

J.S. Held

Crosscurrents: Harmonizing Global Sustainability Reporting & IFRS and ESRS Interoperability Guide

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Introduction: Advancing Global Sustainability Reporting Standards - To improve the alignment of sustainability reporting standards globally, the International Financial Reporting Standards Foundation (IFRS) and European...more

Jones Day

APAC ESG Update | Spring Quarter 2024

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This White Paper focuses on ESG developments through the Asia-Pacific (“APAC”) region since the start of 2024. For businesses present in the APAC region, as well as doing business there, it is imperative to be vigilant of...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

Society of Corporate Compliance and Ethics...

Understanding the “G” in ESG: The critical role of compliance

Octavia Butler, a pioneering American writer, once wrote: “There is nothing new under the sun, but there are new suns.” Can this analogy also be applied to the concept of environmental, social, and governance (ESG)? While...more

Latham & Watkins LLP

The EU’s Corporate Sustainability Due Diligence Directive - Obligations for Companies

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On 5 July 2024, the final text of the Corporate Sustainability Due Diligence Directive (CSDDD) was entered into the Official Journal of the EU. The CSDDD will enter force on 25 July 2024. This marks the final key step in the...more

Latham & Watkins LLP

EU Adopts Corporate Sustainability Due Diligence Directive

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The CSDDD is set to impose mandatory human rights and environmental due diligence obligations for in-scope companies. On 5 July 2024, the Corporate Sustainability Due Diligence Directive (CSDDD) was published in the...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

Latham & Watkins LLP

China’s Ministry of Finance Publishes Corporate Sustainability Disclosure Standards

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The Standards provide a framework for all Chinese companies’ sustainability disclosures and the applicability extends beyond listed companies. On May 27, 2024, China’s Ministry of Finance published the new Corporate...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

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