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Corp Fin’s Climate Disclosure Review is Here – What to Expect and How to Prepare

Last week, the Division of Corporation Finance (Corp Fin) of the Securities and Exchange Commission (SEC) published an illustrative letter that provides samples of comments, which the SEC may issue to companies regarding...more

SEC’s Disclosure Rules to Touch Climate, Human Capital and More

According to media reports, during last week’s annual Conference on Financial Market Regulation—hosted jointly by the Securities and Exchange Commission’s (SEC) Division of Economic and Risk Analysis, Lehigh University and...more

There’s a New ESG Sheriff in Town at the SEC

Yesterday, we wrote about the potential impact of the nomination of so-called “Money Cop” Gary Gensler to chair the U.S. Securities and Exchange Commission (SEC). Well, now it appears that Gensler will have a new sheriff on...more

Biden’s “Money Cop” to Shine a Light on ESG Disclosure as SEC Requirements—and a Potential Universal Reporting Framework—Appear...

Key Points - Mandatory ESG requirements could be an early priority for SEC chair nominee Gary Gensler, with increasing calls from within the SEC to require material ESG risk disclosures. - The EU recently implemented...more

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