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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

SEC Adopts Changes to Names Rule for Registered Funds

The amendments aim to modernize the Names Rule and promote investor protection objectives by ensuring that a fund’s portfolio of holdings aligns with its name. The US Securities and Exchange Commission (the SEC or the...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

The PROVE IT Act: Proposed US Legislation Aiming to Collect Product-Level GHG Data Could Have Wider Implications

Data collected under the PROVE IT Act would measure the carbon emissions of certain goods in the US and other nations. On June 7, 2023, US Senators Chris Coons and Kevin Cramer introduced the bipartisan Providing...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

Sustainability-Linked Bond Issuers Miss Sustainability Targets: 10 Takeaways

Issuers should consider the ambitiousness of their sustainability targets, any challenges in achieving the targets on schedule, and how they will prove their progress. The global market for sustainability-linked bonds ...more

DOL Final Rule on ESG Factors to Take Effect February 1, 2023

The Final Rule clarifies the application of ERISA’s fiduciary duties of prudence and loyalty to the selection of plan investments that incorporate ESG goals. On November 22, 2022, the US Department of Labor (DOL) released a...more

Updated Timeline for ESG-Related Actions From SEC Under RegFlex Agenda

​​​​​​​On January 4, 2023, the Office of Information and Regulatory Affairs released the Fall 2022 Regulatory Flexibility Agenda. The agenda includes several updates to the Securities and Exchange Commission’s plans for...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

COP27: Overview and Key Takeaways

Establishment of the loss and damage fund and development in Article 6 of the Paris Agreement were among the major developments in this year’s conference. On November 20, 2022, the 27th annual Conference of Parties...more

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