With U.S. companies facing increased scrutiny of their environmental, social and governance (ESG) efforts and reporting, European Union (EU) incorporated companies — and companies incorporated outside the EU with operations...more
More and more companies are voluntarily publishing reports to provide information about their operations and performance that goes beyond what is traditionally provided or required in financial statements and annual reports,...more
Environmental, social and governance — or ESG — has become increasingly popular as more investors and customers seek to align their investments with their values, and agnostic investors seek to capitalize on the trend. But,...more
The ESG universe is ever-expanding. The past year has proven as much with several noteworthy developments, including increased politicization of ESG issues, sweeping international disclosure and due diligence directives,...more
In the past year, at least 16 public companies1 received shareholder proposals requesting they convert to benefit corporations. Benefit corporations (known in Delaware as public benefit corporations or “PBCs”) are for-profit...more
Adding momentum to a decade-long trend, the Biden administration has accelerated the push for enhanced environmental, social and corporate governance (ESG) disclosures. While climate disclosures — such as carbon emissions —...more