News & Analysis as of

Sustainability Securities and Exchange Commission (SEC) Task Force on Climate-related Financial Disclosures (TCFD)

Husch Blackwell LLP

Investors and Regulators Demand Climate Disclosures, but Companies Should Beware of Greenwashing Claims

Husch Blackwell LLP on

Pressure from consumers, investors, and regulators to provide climate, environmental, and sustainability disclosures is increasing, but it is important for companies to ensure such disclosures are accurate, verifiable, and...more

NAVEX

The Vast World of ESG: How the EU is Leading Global Sustainability Trends

NAVEX on

In today’s interconnected global regulatory landscape, Environmental, Social, and Governance (ESG) factors are  for organizations worldwide. While the European Union (EU) has always been a trailblazer in this arena, it is...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

Cooley LLP

ISSB releases first two sustainability reporting standards

Cooley LLP on

On Monday, the International Sustainability Standards Board released its first two reporting standards. Not another ESG standard you say? Aren’t there enough standards already in play, with both the US and Europe proposing or...more

Vinson & Elkins LLP

Moves Made Toward a New Sustainability Reporting System in Europe: The Corporate Sustainability Reporting Directive

Vinson & Elkins LLP on

On November 28, 2022, the Council of the European Union (“EU”) approved the Corporate Sustainability Reporting Directive (“CSRD”), following adoption of the CSRD by the EU Parliament on November 10, 2022 — a major move toward...more

Goodwin

The Sustainability Disclosure Requirements and Investment Labels Rules: Tougher ESG Standards for UK Private Fund Managers

Goodwin on

​​​​​​​In our previous client alert, FCA ESG Rules: The Next Deadline for UK Private Fund Managers, we noted the likely expansion of the Environmental, Social, and Governance Sourcebook (ESG Rules) of the UK Financial Conduct...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

Foley & Lardner LLP

Top Legal Issues Facing the Manufacturing Sector in 2022

Foley & Lardner LLP on

As the global economy faces the third year of the pandemic, manufacturers are no longer focused on figuring out when things will return to “normal.” Instead, they are applying lessons learned from the past few years to become...more

Hogan Lovells

SEC proposes expansive climate-related disclosure rules - SEC Update

Hogan Lovells on

On March 21, in one of its most significant rulemakings in recent years, the Securities and Exchange Commission proposed rules that would require public companies to provide investors with extensive, consistent, and...more

Bracewell LLP

Attestation: Practical Reflections on What the SEC Climate Proposal Will Require

Bracewell LLP on

Among the many changes set forth in the U.S. Securities and Exchange Commission’s proposed rules governing climate-related disclosures are the attestation requirements1 covering registrants’ greenhouse gas (GHG) emissions...more

A&O Shearman

SEC Proposes Sweeping New Climate-Related Disclosure Framework

A&O Shearman on

After much anticipation, on March 21, 2022, the Securities and Exchange Commission (SEC) released its new proposed climate-related disclosure framework, a sweeping overhaul of the current, materiality-based climate change...more

McDermott Will & Emery

SEC Proposes Landmark Standardized Disclosure Rules on Climate-Related Risks

McDermott Will & Emery on

The US Securities and Exchange Commission (SEC) proposed new climate change disclosure rules on March 21, 2022. The proposed rules (Release Nos. 33-11042; 34-99478) draw heavily on the “four pillar” disclosure framework...more

Mintz

Singapore Exchange Mandates Climate Disclosures

Mintz on

Yesterday, the Singapore Exchange announced that "[a]ll issuers must provide climate reporting on a 'comply or explain' basis in their sustainability reports" stating in FY 2022, and that these "climate-related disclosures"...more

Cooley LLP

Advisor Teneo surveys 2021 sustainability reports

Cooley LLP on

While the global powers are occupied at the COP26 climate summit with negotiating and pledging (or, is it more “blah, blah, blah,” as teenage activist Greta Thunberg contends in some, uh, straight talk?), and we await the...more

Opportune LLP

What Does The Future Hold For ESG Reporting?

Opportune LLP on

As more ESG-linked funds flood the financial markets, increased scrutiny around ESG reporting will be necessary to enhance transparency....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

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