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
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
On April 9, 2021, the U.S. Securities and Exchange Commission (SEC) Division of Examinations released a risk alert for investment advisers and funds related to environmental, social and governance (ESG) investing. The ESG...more
On July 16, 2020, Delaware adopted new amendments to its public benefit corporation statute, continuing a trend to make this relatively new corporate form more accessible. The amendments, among other things, (i) reduce...more