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SEC Abandons Climate-Related Disclosure Litigation — What Next?

The Securities and Exchange Commission (SEC) recently informed the U.S. Court of Appeals for the Eighth Circuit that it will no longer defend its March 6, 2024, rule requiring that companies disclose climate-related risks and...more

Corporate Governance: 2024 Year-End Review

As 2025 begins, we cover several significant corporate governance developments that occurred in the second half of 2024 and since our Corporate Governance: 2024 Midyear Review was published in August. We first highlight...more

Diversity in the Boardroom: Nasdaq’s Diversity Disclosure Rules Struck Down by En Banc Fifth Circuit Court of Appeals

In what will likely mark the final outcome, the U.S. Court of Appeals for the Fifth Circuit, sitting en banc, struck down the Nasdaq Stock Market’s diversity-disclosure framework on Dec. 11, 2024. The Nasdaq rules issue —...more

Advisory Firm Pays $17.5M Civil Penalty To Settle SEC Charges for Making Misrepresentations Regarding ESG Considerations in...

On Nov. 8, 2024, the Securities and Exchange Commission (SEC) announced that it charged Invesco Advisers, Inc. with making materially misleading statements about the percentage of its assets under management (AUM) that...more

Corporate Governance: 2024 Midyear Review

In this midyear update, we cover a number of significant corporate governance developments that have taken place over the first half of the year and since our Corporate Governance 2023 Year-End Review....more

LL97: Countdown to Compliance

The first compliance period for building owners under Local Law 97 (LL97), New York City’s (NYC) landmark climate change legislation, began this year on Jan. 1. Subject to limited exceptions, property owners are required to...more

White House Releases Voluntary Carbon Markets Guidelines

In an attempt to boost the credibility of the voluntary carbon markets (VCM) and to prepare for the 29th Conference of the Parties (COP 29) in Azerbaijan in November, the White House released on May 28 a policy statement and...more

New EU Directive Puts ‘Sustainability’ Due Diligence Center Stage

The long-awaited EU Corporate Sustainability Due Diligence Directive (CS3D or CSDDD) was adopted May 24, 2024, by decision of the European Council, following approval by the European Parliament one month earlier....more

SEC Issues Final Climate Disclosure Rules: Rule’s Future Subject to Challenge

After a 3-2 vote on March 6, 2024, the Securities and Exchange Commission (SEC) adopted final rules for public companies requiring disclosure of climate risk and greenhouse gas emissions. Although scaled back substantially...more

NAIC Adopts ESG Statement

On Feb. 21, 2024, the National Association of Insurance Commissioners (NAIC) announced that it had adopted the NAIC Statement on Environmental, Social, and Governance Policies for the insurance sector. The 50-plus state and...more

Diversity in the Boardroom: Full Fifth Circuit Plans to Rehear Challenge to the SEC Approval of Nasdaq Board Diversity Rules

The Fifth Circuit has vacated the opinion we discussed in our Oct. 30, 2023, client alert Diversity in the Boardroom: Fifth Circuit Rejects Challenge to the SEC Nasdaq Board Diversity Rules; En Banc Petition Quickly Filed and...more

Update on New York City Local Law 97: Relaxed Rules Impact the First Compliance Period

Jan. 1, 2024, not only marks the start of the new year, but also the start of the first compliance period for building owners under Local Law 97 (LL97), New York City’s (NYC) trailblazing law that imposes limits on greenhouse...more

Diversity in the Boardroom: Fifth Circuit Rejects Challenge to the SEC Nasdaq Board Diversity Rules; En Banc Petition Quickly...

The U.S. Court of Appeals for the Fifth Circuit (Court) recently rejected challenges to Nasdaq’s “Board Diversity” framework. Those rules require Nasdaq-listed companies to report that they have, or explain why they do not...more

Investment Adviser Settles SEC Enforcement Action Concerning Alleged Misstatements Regarding ESG Investment Process

On Sept. 25, 2023, the Securities and Exchange Commission announced settled charges against registered investment adviser DWS Investment Management Americas Inc. (DIMA), a Deutsche Bank investment arm, in an enforcement...more

Update on New York City Local Law 97: Proposed Rules Provide Building Owners a Small Break

In 2019, the New York City (NYC) Council enacted Local Law 97 (LL97) in an effort to reduce greenhouse gas (GHG) emissions to net zero by 2050 from the sector of the NYC economy that emits the most GHGs — buildings. As...more

Corporate Governance: 2023 Midyear Review

The public and private focus on corporate governance continued apace in the first half of 2023. In recent months, there were notable developments in jurisprudence potentially impacting corporate diversity initiatives and in...more

Senate Committee Questions Insurers on Climate

Property-casualty insurers should take note of letters sent by the U.S. Senate Budget Committee on June 9 to prominent insurers seeking information on climate-related matters. The letters are available here and seek...more

The Supreme Court Limits Federal Authority to Regulate Wetlands

Few five-word phrases have vexed the justices of the United States Supreme Court more than “waters of the United States” as used in the Clean Water Act (CWA or Act). The Court has attempted to define the term, and thereby the...more

New York City Local Law 97: A Groundbreaking Climate Change Regulation for the Real Estate Industry

Buildings account for more than 70% of the greenhouse gas emissions in New York City (NYC). To address this problem, NYC has enacted a first-of-its-kind regulation, Local Law 97 (LL97), which establishes increasingly...more

Charting a Course Through ESG Challenges: Perspectives From the US, the UK and Europe

On Tuesday, Apr. 18, Kramer Levin presented a hybrid program, “Charting a Course Through ESG Challenges: Perspectives from the U.S., the U.K. and Europe.” Moderated by Kramer Levin partner Andrew Otis, the event was...more

Republican-Led States Sue to Block ESG Investment Rule, a Fight With Potential Far-Reaching Implications for the Anti-ESG Movement

The Department of Labor (DOL) on Dec. 1, 2022, finalized regulations titled “Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights” (the 2022 Rule) that provide greater flexibility to retirement...more

SEC Charges Investment Adviser for Failing to Adequately Disclose ESG Investment Policies and Procedures

On Nov. 22, 2022, the Securities and Exchange Commission (SEC) charged an investment adviser subsidiary of a major U.S. financial institution with violations of Section 206(4) of the Investment Advisers Act of 1940 (Advisers...more

The Increasing Legal Complexity Surrounding ESG

Whether in response to stakeholders, market pressures or legal requirements, many companies are choosing to incorporate environmental, social and governance (ESG) factors into their company missions, policies, and governance...more

Diversity in the Boardroom: A Periodic Litigation and Governance Update

Efforts to increase diversity at the top of public companies remain at the forefront of corporate consciousness and governance. As we have previously reported , stakeholder interest in diversified leadership has led to a...more

New York City Local Law 97 Has a Mechanism to Help Small Building Owners

New York City’s Local Law 97 is an ambitious program to reduce greenhouse gas emissions from the City’s 1 million covered buildings. These buildings contribute approximately 70% of the greenhouse gases emitted in the City....more

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