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SEC Adopts Long-Anticipated Final Rules on Climate-Related Disclosure Requirements

The rules impose standardized disclosure requirements on public companies beginning as early as 2026 (for fiscal year ending 2025, depending on filer status). Climate-related disclosures, including in financial statement...more

AI and the “G” in ESG

As artificial intelligence (AI) expands into virtually every industry, companies should consider AI’s potential impacts on corporate governance and internal controls. Companies should integrate AI thoughtfully to ensure...more

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

Navigating Uncertain ESG-Related Risks at the SEC

Market participants must manage risk of competing voices regarding direction of ESG rulemaking and the coming wave of enforcement actions. The Securities and Exchange Commission’s near-term climate change and board...more

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