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The Proposed ESG Auditing Rule You Know Nothing About

The Public Company Accounting Oversight Board’s proposed auditing standards feature major implications for ESG that could upend corporate audits. On June 6, 2023, the Public Company Accounting Oversight Board (PCAOB), the...more

US EPA’s Environmental Justice Objectives on Trial

As the objectives gain traction, they are meeting state resistance in court. The US Environmental Protection Agency’s (EPA’s) strategic plan for 2022–26, released in March 2022, added a new foundational principle to the...more

Equator Principles Association Issues Guidance Note

The Guidance Note aims to support Equator Principles Financial Institutions navigating the environmental and social due diligence process. In July 2022, the Equator Principles Association published a Guidance Note on how...more

Supreme Court Rejects EPA’s Authority to Force Power Generation Shifting Under Clean Air Act

The decision will limit EPA’s options for future regulation of existing power plant GHG emissions and may have broader implications for other federal agency rulemakings. On June 30, 2022 the US Supreme Court issued its...more

Disclosing Climate-Related Risks and Metrics Under the SEC’s Proposed Rule

What the proposed rule would mean for registrants and their filings with the SEC. The US Securities and Exchange Commission’s proposed climate disclosure rule, approved by a 3–1 vote on March 21, 2022, is the agency’s...more

FSOC Issues Recommendations on Climate-Related Financial Risk

A wide-ranging report encourages regulators to take a concerted approach to combat climate-related risks to the US financial system. On October 21, 2021, the Financial Stability Oversight Council (FSOC) published a...more

US Department of Labor Puts ESG Investing Back on the Menu

A new proposal would amend changes made to ERISA less than a year ago that have proved to be detrimental to ESG investing. In a sweeping reversal of Trump-era policies, the US Department of Labor (DOL) has issued a...more

Climate Disclosures and the SEC

What SEC commentary and the influence of existing frameworks could mean for mandatory climate disclosures in the US. US Securities and Exchange Commission (SEC) Chair Gary Gensler has publicly stated that the SEC will...more

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