After much anticipation, the Securities and Exchange Commission (SEC) adopted last week its climate-related disclosure rules. The adoption of the rules included a press release available here and a fact sheet available here....more
In addition to regulations outside the United States, a number of proposed and current federal regulations address ESG disclosure requirements. Disclosures refer to the release of information by a company that can influence...more
ESG factors not only have the potential to directly affect a company’s financial position, these factors may also significantly affect a company’s reputation. Companies and investors now recognize the potential costs of not...more
Described as “a watershed moment for investors and financial markets” by Commissioner Allison Herren Lee, on March 21, 2022, the U.S. Securities Exchange Commission (SEC or Commission) released a 506-page proposed rule...more
In a recent seminar on “Environmental, Social & Governance (ESG) Elements and Legal Considerations” for the Charlotte Chapter of the Association for Corporate Counsel, Kilpatrick Townsend’s Scott Marrah, Adria Perez, and Todd...more
A day does not pass without another article on the environmental, social and governance trend accelerating around the world, and climate change is at the forefront of the ESG movement.
Recently, the U.S. Securities and...more