News & Analysis as of

Sustainability SASB Securities and Exchange Commission (SEC)

KPMG Board Leadership Center (BLC)

Directors Quarterly: July 2024

Ongoing wars abroad, political division and election year uncertainty in the United States, along with continuing state, federal, and global regulatory discord on sustainability and artificial intelligence, among other...more

Morrison & Foerster LLP

Inside the IFRS S1 and S2 Sustainability Disclosure Standards – Understanding Current Intersections and Future Outlooks

The International Sustainability Standards Board (ISSB), established by the IFRS Foundation (IFRS), issued a comprehensive global baseline of disclosure standards to facilitate consistent and comparable disclosures on risks...more

Opportune LLP

Why Technology Can Ease Your ESG Reporting Headache

Opportune LLP on

From Amazon to Walmart, companies across the globe are striving to implement ESG initiatives that can stand up to increased scrutiny. The energy industry, like all industries, is facing the possibility of new standards...more

Society of Corporate Compliance and Ethics...

[Virtual Event] ESG and Compliance Conference - April 26th, 7:55 am - 3:15 pm CDT

Discover how to set and accomplish your ESG goals - Environment, Social, and Governance (ESG) is no longer an isolated function within a company, nor is it an issue only for publicly traded companies. It’s front and...more

Bass, Berry & Sims PLC

ESG Organizations: The Journey Toward Consolidation and Collaboration Continues

Bass, Berry & Sims PLC on

The number of frameworks and standards in the environmental, social and governance (ESG) space can be overwhelming. While various organizations have set up different standards and frameworks, last year five of them — the...more

Mintz - Energy & Sustainability Viewpoints

During Biden Administration, SEC will require Climate Change Risk and ESG Disclosure

Public companies will be required to disclose climate risks and greenhouse gas emissions under President-elect Biden’s administration. The Securities and Exchange Commission (SEC) will institute rulemaking and guidance on the...more

Foley & Lardner LLP

Beyond Bunny Hugging: ESG, Investor Expectations and Reporting Trends

Foley & Lardner LLP on

This paper attempts to provide a definition and context for the term, Environmental, Social and Governance (“ESG”), explain how and why it is used, demonstrate how investors are driving the proliferation of ESG reporting,...more

Perkins Coie

Investor Focus on Sustainability

Perkins Coie on

Companies across industries—from retail to high tech to financial services—are touting their sustainability initiatives to attract and retain customers and employees. But investors are similarly clamoring for regular...more

Mintz - Energy & Sustainability Viewpoints

Investor Advisory Committee Pushes SEC to Lead on ESG Disclosures

The U.S. Securities and Exchange Commission’s Investor Advisory Committee’s Investor-as-Owner Subcommittee recently voted 14-4 to approve a recommendation that urges the Commission (SEC) to begin an effort to update the...more

Stoel Rives LLP

In Case You Missed It - Interesting Items for Corporate Counsel - February 2020

Stoel Rives LLP on

The SEC proposed updates to Regulation S-K to modernize, simplify and enhance financial disclosures, here. The SEC’s press release, here, summarizes the changes as well as any law firm memo (but see here and here if you don’t...more

Cooley LLP

Blog: SASB issues sustainability accounting standards for 77 industries

Cooley LLP on

Way back in 2016, the SEC issued a Concept Release requesting comment on an enormous variety of potential changes to Reg S-K, including sustainability. As reported by BNA, then-Director of Corp Fin, Keith Higgins, advised...more

Cooley LLP

Blog: SEC Chair White Discusses Potential SEC Coming Attractions: Sustainability Reporting

Cooley LLP on

In a speech last week to the International Corporate Governance Network Annual Conference, the last agenda item discussed by SEC Chair Mary Jo White was the current state of sustainability reporting. The bottom line: the...more

Morrison & Foerster LLP - JOBS Act

A Spotlight On Benefit Corporations

Benefit Corporations and other impact-driven corporate entities, such as Delaware Public Benefit Corporations and California Social Purpose Corporations, are proliferating at a healthy pace. More than 30 states have enacted...more

Foley Hoag LLP - Global Business and Human...

Five – Five Developments that We’ve Been Watching Closely: September #2

It’s time for another rundown of five developments in the field of business and human rights — and broader corporate social responsibility — that we’ve been monitoring....more

Miller & Martin PLLC

Four Sustainability Reporting Highlights of 2013

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2013 should be remembered as a transformative year for sustainability. Significant developments emerged not just from sustainability reports, but from non-profits and regulators concerned with stakeholder interests and...more

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