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Proposed Amendments Disclosure Requirements Climate Change

Jones Day

Financial Institutions May See Scope 3 Reporting Relief Under ISSB Proposals

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The International Sustainability Standards Board (ISSB) proposed targeted amendments to IFRS S2 Climate-related Disclosures standard, followed by similar changes from the Australian Accounting Standards Board (AASB) to its...more

Ropes & Gray LLP

International Sustainability Standards Board Launches Public Consultation on Proposed Amendments to IFRS S2 GHG Emissions...

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The International Sustainability Standards Board has released an Exposure Draft proposing targeted amendments to greenhouse gas emissions disclosure requirements under the IFRS S2 Climate-related Disclosures standard. The...more

Latham & Watkins LLP

CARB Will Not Fully Enforce California’s Climate Corporate Data Accountability Act in 2026

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CARB will not penalize reporting entities for incomplete Scope 1 and 2 emissions disclosures under SB 253, irritating lawmakers and raising the specter of oversight hearings....more

BCLP

California Climate Reporting Mandates Still On Track Following Limited Amendments

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As we previously reported, in 2023 California enacted the monumental climate disclosure laws SB 253 (the “Climate Corporate Data Accountability Act”) and SB 261 (the “Climate-Related Financial Risk Act”), with the first...more

Fenwick & West LLP

California Climate Laws May Be Delayed

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California Gov. Gavin Newsom is proposing delays to California climate laws SB 253 and SB 261. The first law will require certain companies to report their Scope 1 and 2 greenhouse gas (GHG) emissions beginning in 2026 and...more

Nutter McClennen & Fish LLP

Nutter Bank Report: March 2024

The SEC has issued a controversial 886-page final rule imposing climate-related disclosure requirements on publicly traded companies, including banking organizations, which will require them to include certain climate-related...more

Skadden, Arps, Slate, Meagher & Flom LLP

Hong Kong Regulatory Update - August 2023

查看中文 This update provides an overview of key regulatory developments in the second quarter relevant to companies listed, or planning to list, on The Stock Exchange of Hong Kong Limited (HKEx) and their advisers. It covers...more

Latham & Watkins LLP

European Commission Consults on Further EU Taxonomy Environmental Objectives

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The Commission is also consulting on proposed targeted amendments to the Taxonomy Climate Delegated Act and on the Taxonomy Disclosures Delegated Act. On 5 April 2023 the European Commission opened a consultation on its...more

Seward & Kissel LLP

SEC Updates for the Upcoming 2022 Annual Reports on Form 10-K and Form 20-F

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The U.S. Securities and Exchange Commission (the “SEC”) has adopted amendments and updated disclosure requirements that are to be included in a reporting company’s annual report on Form 10-K or 20-F. The SEC has also proposed...more

Snell & Wilmer

Proposed Amendment to the Federal Acquisition Regulations Creates Climate Disclosure Requirements for Federal Contractors

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On November 10, the Biden Administration proposed the Federal Supplier Climate Risks and Resilience Rule (the “Proposed Rule”). The Proposed Rule would amend the Federal Acquisition Regulations and requires federal...more

Morgan Lewis

Eligibility for Government Contracts Tied to Greenhouse Gas Emissions

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Federal contractors’ fitness for the job may soon be tied to more detailed disclosures of their greenhouse gas emissions and plans to reduce them. A newly proposed amendment to the Federal Acquisition Regulation (FAR) would...more

Mintz

Draft SEC Five-Year Strategic Plan Emphasizes Importance of Climate Disclosures

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Recently, the SEC issued its five-year strategic plan for public comment.  This strategic plan covers a wide variety of topics, ranging from adapting to new technology to plans for increasing internal SEC workforce...more

Seward & Kissel LLP

SEC Proposes Amendments to Fund “Names Rule” and Proposes Amendments Concerning Fund ESG Investment Practices

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On May 25, 2022, the SEC proposed amendments to Rule 35d-1, the fund “Names Rule,” (Names Rule Amendments) and, separately, proposed amendments to several rules and forms that would require additional disclosure for funds and...more

Orrick, Herrington & Sutcliffe LLP

The SEC's Proposed New Climate-Related Disclosure Requirements for Public Companies: What Do They Mean for Municipal Issuers and...

In March 2022, the U.S. Securities and Exchange Commission (“SEC”) released proposed rules that would require public companies to include certain climate-related disclosures in their registration statements and periodic...more

Eversheds Sutherland (US) LLP

SEC proposes enhanced investment company and investment adviser ESG disclosures

On May 25, 2022, the Securities and Exchange Commission (SEC) proposed significant rule and form amendments under the Investment Company Act of 1940, as amended (1940 Act) and the Investment Advisers Act of 1940, as amended...more

Kramer Levin Naftalis & Frankel LLP

SEC Proposes To Enhance Disclosures by Certain Funds and Advisers Regarding ESG Investment Practices

On May 25, 2022, the U.S. Securities and Exchange Commission (SEC) proposed amendments to rules and reporting forms seeking to promote consistent, comparable and reliable information for investors concerning funds’ and...more

Goodwin

SEC Proposes Sweeping New Climate-Related Disclosure Rules

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The U.S. Securities and Exchange Commission (SEC) has proposed amendments that would require domestic and foreign companies to include certain climate-related information in registration statements and periodic reports. Like...more

Cadwalader, Wickersham & Taft LLP

In Depth: What Can Public Companies Do Now to Prepare for the SEC’s New Proposed Rules on Climate-Related Disclosures?

On March 21, 2022, the U.S. Securities and Exchange Commission (the “SEC”) proposed far-reaching amendments to Regulation S-K and Regulation S-X that would mandate significant additional climate-related disclosures for public...more

Pillsbury Winthrop Shaw Pittman LLP

SEC Issues Landmark Climate-Related Disclosure Proposal

The U.S. Securities and Exchange Commission issued proposed rule amendments requiring climate disclosures by public companies. The SEC’s new climate disclosure rule will require all companies to report Scope 1 and Scope 2...more

Alston & Bird

SEC Proposes Rules to Require Climate-Related Disclosures

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On March 21, 2022, the Securities and Exchange Commission (SEC) proposed rule amendments that would “enhance and standardize” climate-related disclosures. These proposed amendments are the next step in the Biden...more

McDermott Will & Emery

Climate Change Risks and US Insurance Industry Regulation

In late November 2020, we published a high-level review of insurance regulatory developments relating to climate change, available here. In the six weeks since, regulators and industry participants on both sides of the...more

Fenwick & West LLP

January 2020 SEC Updates: New Guidance on Use of Financial Metrics, Significant Proposed Changes to MD&A and More

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The U.S. Securities and Exchange Commission has issued guidance on the use of financial metrics and has proposed significant amendments pertaining to Regulation S-K’s financial disclosure provisions?. In addition, SEC...more

Akin Gump Strauss Hauer & Feld LLP

In Principle: 10 Things Authorised Firms Need to Know for 2020

Welcome to the 2020 edition of In Principle. With the United Kingdom (UK) leaving the European Union (EU) on31 January 2020, and moving into a transition period which will last until 31 December 2020, Brexit of courselooms...more

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