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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

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

Crypto and ESG Both on the Radar: SEC Outlines a Strong Enforcement Approach

U.S. Securities and Exchange Commission (SEC) Chair Gary Gensler outlined a vigorous enforcement approach in his keynote remarks at the annual Securities Enforcement Forum. In a clear reference to cryptocurrencies and tokens,...more

Sustainability Disclosures: What Is Material?

It is no surprise that more and more companies are issuing sustainability reports and broadly disclosing the effects of environmental, social, and governance (ESG) issues. A wide range of stakeholders are demanding this...more

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