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
4/6/2022
/ Business Strategies ,
Climate Change ,
Corporate Governance ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
Greenhouse Gas Emissions ,
New Rules ,
Publicly-Traded Companies ,
Regulation S-K ,
Regulation S-X ,
Reporting Requirements ,
Risk Assessment ,
Risk Management ,
Securities and Exchange Commission (SEC) ,
Securities Regulation
Dealmakers should continue to weigh the impact of ESG issues on M&A deals as ESG standards evolve.
Environmental, social, and governance (ESG) issues have become increasingly important for corporates in recent years,...more
1/11/2022
/ Acquisitions ,
Climate Change ,
Corporate Governance ,
Data Privacy ,
Diversity and Inclusion Standards (D&I) ,
Due Diligence ,
Environmental Social & Governance (ESG) ,
EU ,
Green Finance ,
Human Rights ,
IFRS ,
Indemnification Clauses ,
Mergers ,
Modern Slavery Act ,
Private Equity ,
Reporting Requirements ,
Representations and Warranties ,
Supply Chain ,
Sustainability ,
UK
The guidance offers clarification on key aspects of the TCFD’s recommendations on climate reporting.
On 14 October 2021, the Task Force on Climate-related Financial Disclosures (TCFD) released a new guidance document on...more
10/22/2021
/ Climate Change ,
Corporate Governance ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
Green Finance ,
Publicly-Traded Companies ,
Reporting Requirements ,
Sustainable Business Practices ,
Sustainable Finance ,
Task Force on Climate-related Financial Disclosures (TCFD) ,
UK
The package focuses on material sustainability reporting and disclosure obligations, as the EU looks to direct capital toward sustainable activities.
On 21 April 2021, one day prior to Earth Day and a US-led global...more
6/14/2021
/ AIFM ,
Carbon Emissions ,
Climate Change ,
Disclosure Requirements ,
Environmental Policies ,
EU ,
European Commission ,
Fiduciary Duty ,
Green Finance ,
Greenhouse Gas Emissions ,
MiFID ,
MiFID II ,
Net Zero ,
Reporting Requirements ,
Sustainability ,
UCITS
FCA director highlights areas of concern in relation to ESG reporting and provides recommendations.
Richard Monks, Director of Strategy at the UK Financial Conduct Authority (FCA), recently delivered a speech on the...more
The revised Code is likely to encourage a more robust and substantive review of ESG issues by institutional investors.
Background -
The UK Stewardship Code (the Code) was originally published in 2010 following a review...more
On 26 June 2017, the European Commission (the EC) published non-binding guidelines on the methodology for reporting non-financial information by certain large companies and groups (the Guidelines) as required by Article 2 of...more