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Sustainability › Financial Reporting › Securities and Exchange Commission (SEC)

J.S. Held

Crosscurrents: Corporate Sustainability Reporting Directive (CSRD) & ESG Reporting in Europe

J.S. Held on

In mid-November 2022, the European Parliament adopted the Corporate Sustainability Reporting Directive (CSRD), a major expansion of the 2014 Non-Financial Reporting Directive (NFRD). The new rules will quadruple the number of...more

Bass, Berry & Sims PLC

Consolidation and Globalization of ESG Standards Progress: CRD Dissolves to Support IFRS Foundation and ISSB

Bass, Berry & Sims PLC on

Last month at the 2021 United Nations Climate Change Conference (commonly referred to as the COP26), the International Financial Reporting Standards Foundation (IFRS Foundation) announced the formation of an International...more

Hogan Lovells

Navigating the evolving ESG disclosure landscape as a U.S. public company - Chief Executive digital publication

Hogan Lovells on

As momentum builds for disclosure, boards and management should consider the following practices to minimize legal risk and fully leverage the benefits a successful environmental, social, and governance (ESG) strategy can...more

Perkins Coie

Sustainability Disclosures: What Is Material?

Perkins Coie on

It is no surprise that more and more companies are issuing sustainability reports and broadly disclosing the effects of environmental, social, and governance (ESG) issues. A wide range of stakeholders are demanding this...more

Skadden, Arps, Slate, Meagher & Flom LLP

Enhancing Disclosure Controls and Procedures Relating to Voluntary Environmental and Social Disclosures

Skadden, Arps, Slate, Meagher & Flom LLP on

Companies are increasingly providing disclosure about their current efforts and future commitments on environmental and social (E&S) matters. The percentage of S&P 500 companies publishing sustainability or corporate social...more

Parker Poe Adams & Bernstein LLP

SEC Continues to Modernize the Disclosure Regime

Parker Poe Adams & Bernstein LLP on

On November 19, the U.S. Securities and Exchange Commission (SEC) continued its ongoing efforts to streamline and enhance its disclosure regime by adopting amendments to Items 301, 302, and 303 of Regulation S-K. These...more

Parker Poe Adams & Bernstein LLP

Sustainability Reporting Gains Momentum

Parker Poe Adams & Bernstein LLP on

A couple of years ago I suggested that companies should consider adding new, or enhancing their existing, sustainability disclosures. The trend toward sustainability (frequently known as “ESG” for environmental, social and...more

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