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The SEC’s Climate Disclosure Rule Has Arrived: Scope 3 Is Out—But What Is In?

After nearly two years of public comments and deliberation, the U.S. Securities and Exchange Commission (SEC) adopted a Final Rule on Mandatory Climate Disclosures (Final Rule). While less sweeping than initially proposed,...more

COP28: Takeaways for Businesses and Investors

The 28th United Nations (U.N.) Climate Change Conference of the Parties (COP28) wrapped up in Dubai in mid-December 2023. This Article summarizes key takeaways and describes the potential implications for businesses and...more

California Enacts Broad Climate Disclosure Laws

California Governor Gavin Newsom signed two climate disclosure bills into law on October 7, 2023. They will impose significant reporting obligations on thousands of companies doing business in California. SB 253, the Climate...more

COP27: Four Takeaways for Business Leaders

The 27th United Nations Climate Change Conference of the Parties (COP27) was held in Sharm el-Sheikh, Egypt, in November 2020. While much was discussed, there are four takeaways that may be of greatest interest to business...more

What Companies Should Know Now About the SEC’s Proposed Rule on Mandatory Climate Disclosures—and How to Plan Ahead

The U.S. Securities and Exchange Commission, on March 21, 2022, proposed detailed and wide-ranging requirements for publicly traded companies to disclose their greenhouse gas (GHG) emissions and climate risks in their...more

COP26: Corporate Impacts and Opportunities

The 26th United Nations Climate Change Conference of the Parties (COP26), wrapped up earlier this month in Glasgow, Scotland, after two weeks of negotiations. While attention was focused on national pledges to reduce...more

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