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FASB Environmental Social & Governance (ESG)

Dorsey & Whitney LLP

Governance and Disclosure Considerations from the SEC’s Climate Change Comment Letters

Dorsey & Whitney LLP on

The SEC’s Division of Corporation Finance has issued a sample comment letter, and sent actual comment letters to a series of public companies, asking for additional Form 10-K disclosure on topics addressed in the SEC’s 2010...more

Morrison & Foerster LLP

SEC Staff Highlights Comments On Climate Change Disclosure

The Division of Corporation Finance of the U.S. Securities and Exchange Commission recently published a sample letter to companies providing illustrative comments that the Division of Corporation Finance may issue to...more

Opportune LLP

Q&A: Effective Ways Of Getting Your ESG Message Out

Opportune LLP on

Managing Director Amy Stutzman and Director Reid Brooks discuss what it takes for energy companies to craft an effective ESG message and strategy that resonates with investors, stakeholders, and the public....more

Cooley LLP

Blog: SEC to scrutinize company accounting for impact of climate

Cooley LLP on

In February, then-Acting SEC Chair Allison Lee directed the staff of Corp Fin, in connection with the disclosure review process, to “enhance its focus on climate-related disclosure in public company filings,” starting with...more

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