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What does a Trump Presidency Mean for Mandatory Climate Reporting?

In recent years, we have watched as both international and national regulations trended towards increased mandatory climate reporting requirements for corporations. However, now that a new administration will take control of...more

California Mandatory Climate Disclosure Laws Move Forward With Little Concession

Seyfarth Synopsis: As discussed in our prior legal update available here, in 2023, California enacted two laws that mandate certain climate-related emissions disclosures and financial risk reporting for thousands of public...more

Criminal Risk from Tainted Production and Supply Chains

On June 28th the UK Court of Appeal confirmed that payment of genuine value for goods received within a supply chain does not prevent companies from committing money laundering offences if the source of these goods is tainted...more

EU Corporate Sustainability Due Diligence Directive: Raising the Stakes on ESG Regulations

Game changing Environmental, Social, and Governance (“ESG”) regulations via the Corporate Sustainability Due Diligence Directive (“CS3D”) will require non-EU and EU companies to identify and prevent adverse environmental and...more

Final SEC Climate Disclosure Rules Greeted with Mixed Emotions and Lawsuits: What Your Company Needs to Know

On March 6, 2024, the SEC announced its long-awaited adoption of final rules regarding climate-related disclosures by public companies and in public offerings (the “Climate Rules”). The SEC dialed back the more prescriptive...more

Commercial Litigation Outlook - 2024

By any measure, the world has changed vastly since we issued our first Commercial Litigation Outlook in 2020. We are now on our fourth installment of providing insights and flagging trends for what to expect in the coming...more

New California Laws Mandate Climate Disclosures For Both Private and Public Companies

As expected, in the last couple years the ESG disclosure frameworks, including climate-related disclosures, have been moving from voluntary to mandatory. While some standard setters are seeking to streamline reporting,...more

Misleading Statements, Including ESG Pronouncements, Land One of the World’s Largest Iron Ore Producers in Hot Water with the SEC

Seyfarth Synopsis: Staying true to the SEC’s 360 degree approach for advancing the Biden Administration’s ESG agenda, on April 29, 2022, the Securities and Exchange Commission (“SEC”) sued a publicly traded Brazilian company....more

It’s Here - The Move from Voluntary to Mandatory ESG Disclosures Begins with Climate

Climate as a financial risk factor to an organization has dominated the recent marketplace discussion of environmental, social and governance (ESG) topics. At its core, ESG is an enterprise-wide financial value proposition...more

Feeling Like a Yo-Yo? Latest Swing in ESG Investments and ERISA’s Fiduciary Duties

Seyfarth Synopsis: For those of you following the saga of ERISA’s fiduciary duties and ESG investing, we are nearing a possible finish line. The latest turn in the saga came when the DOL issued a new set of proposed...more

Building an ESG Strategy: The Role of the Board and Executive Compensation [Part 4 of 4]

As discussed in our third alert in this series, legal risks will likely increase as ESG (environmental, social and governance) disclosures become more robust and stakeholders (and the plaintiffs’ bar) continue to become more...more

ESG Disclosures: Lessons Learned and Best Practices [Part 3 of 4]

In our previous alert, we described the sustainability reporting ecosystem shaping the disclosure parameters and approaches to voluntary disclosure given the lack of regulatory mandates on disclosure. ...more

Getting into the ESG Disclosure, Rating and Ranking Game [Part 2 of 4]

In our previous alert, we discussed the evolution of the ESG (environmental, social and governance) landscape and how it is imbedded in or distinguished from various investor and business approaches such as impact investing...more

ESG: The Building Blocks of a Sustainable and Resilient Business Strategy [Part 1 of 4]

Before the global COVID-19 pandemic, the debate around environmental, social and governance (ESG) factors as drivers for long-term shareholder value was underway in earnest. Those discussions have continued with even more...more

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