Developments span the climate disclosure landscape, risk factor disclosure, and diversity-related efforts.

In advance of the annual shareholder proposal and annual reporting preparation season, we believe that a number of recent environmental, social, and governance (ESG) developments warrant the attention of our public company clients. Below is a brief outline of these developments, together with links to additional materials. To the extent you have questions regarding any of these developments, please feel free to reach out to your Latham public company and ESG support.