California’s SB 219 is the first state law requiring broad-based reporting of material climate-related financial risk by US companies. With the initial reporting deadline set for Jan. 1, 2026, companies are actively...more
The 2024 CDP questionnaire has a significantly revised scope and structure, including an integrated questionnaire addressing climate, forests, water security, biodiversity and plastics. The 2024 CDP questionnaire will...more
The SEC has finalized its long-awaited climate-related disclosure rules. The final rules are consistent with what we believe institutional investors were looking for with respect to climate-related risk oversight and have...more
The SEC announced that it will consider whether to adopt its final rule for the Enhancement and Standardization of Climate-Related Disclosures for Investors at an open meeting scheduled for March 6, 2024. While uncertainty...more
Companies should make sure they are considering emerging practices for disclosing environmental-, social-, and governance- (“ESG”) related risk factors, as these disclosures are now a common practice. Based on our review of...more
ESG-related shareholder proposals featured prominently in the most recent proxy season, with nearly 40% of large-cap public companies facing a shareholder vote on ESG topics in the last six months. We reviewed ESG-related...more
From the growing risks of climate change to a greater focus on diversity, equity and inclusion (DEI), and worker health and safety, several shifting dynamics are compelling companies to reorganize their environmental, social...more