On March 6, 2024, the U.S. Securities and Exchange Commission (SEC) finalized a historic set of climate disclosure rules, which stand to be the most significant disclosure regime change since the Sarbanes-Oxley Act. The rule...more
On March 6, the Securities and Exchange Commission (“SEC”) voted along party lines to adopt its long-awaited climate-related disclosure framework for registrants. This “Final Rule” largely reflects the proposed rule put...more
Note: This is the third in a series of alerts focused on the overlapping ESG scrutiny between state attorneys general and Congress. Our first discussed how to prepare when ESG inaction and action both yield risk. Our second...more