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Brazil Publishes Draft Sustainable Taxonomy Framework for Public Consultation

The taxonomy would inform certain mandatory requirements in the jurisdiction, with particular relevance to Brazil’s capital markets and financial sector....more

ESG - US State-Level Developments for Private Capital and Financial Institutions

Private capital providers, investors, asset managers, and financial institutions will likely continue to face a fragmented regulatory landscape on ESG matters. Various US states have taken and continue to take action on...more

OCC, FRB, and FDIC Finalize Joint Principles for Climate-Related Financial Risk Management

Guidance for the largest US financial institutions is intended to promote climate risk management consistent with general safety and soundness practices. On October 30, 2023, the three US federal bank regulatory agencies...more

California’s New VC Diversity Reporting Law Aims to Increase Transparency

Venture capital firms should begin planning now for compliance to avoid monetary penalties or court action. California Governor Gavin Newsom signed Senate Bill No. 54 (SB 54) into law on October 8, 2023. The bill is...more

California Passes GHG Emissions Reporting and Climate-Related Financial Risk Legislation

Governor Newsom has committed to signing into law two bills that would require certain companies that do business in California to disclose their GHG emissions and climate-related financial risks. In January 2023,...more

TNFD Publishes Finalized Recommendations for Nature Related Disclosures

On September 18, 2023, the Taskforce on Nature-related Financial Disclosures (TNFD) published recommendations for organizations’ assessment, management, and disclosure of nature-related issues (the Recommendations). These...more

ISSB Issues Global Sustainability Disclosure Standards

On June 26, 2023, the International Sustainability Standards Board (ISSB) released its first two standards for sustainability disclosures, which are designed to facilitate the disclosure of sustainability-related information...more

Florida Law to Restrict the Use of Certain ESG Factors by Asset Managers and Financial Institutions

The legislation mirrors anti-“industry boycott” legislation introduced or passed in other US states and provides more explicit rubrics of prohibited factors. On May 5, 2023, Florida Governor Ron DeSantis signed into law...more

TNFD Releases Fourth (and Final) Beta Version of Disclosure Framework

The fourth beta version establishes draft disclosure metrics as well as biome and sector guidance — with final TNFD recommendations due in September 2023. The Taskforce on Nature-Related Financial Disclosures (TNFD)...more

NYDFS Proposes Guidance on Climate Change Risk Management

The Guidance would increase expectations for regulated financial institutions to identify, measure, monitor, and control climate-related financial risks. For the past few years, the New York State Department of Financial...more

US Government Proposes Climate-Related Requirements for Government Contractors

Major federal suppliers would need to perform certain climate-related actions, resulting in potential knock-on implications, expectations, and risks. Key Points: ..The federal government’s proposed regulations would...more

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

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

TNFD Releases Second Version of Its Disclosure Framework

The second version includes guidance on metrics and how companies can conduct dependency and impact evaluation. On 28 June 2022, the Taskforce on Nature-related Financial Disclosures (TNFD) released version 0.2 of its...more

SEC Proposes ESG Disclosure Requirements for Investment Advisers and Investment Companies

The SEC proposals track EU requirements in certain respects, but differences in content and scope could leave advisory firms with increasingly complex compliance challenges. Key Points: ..The proposal on ESG...more

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