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Changing Climate for Corporate Disclosures: SEC Mandates Climate Disclosures for Public Companies (Updated)

Update: On February 11, 2025, acting SEC Chairman Mark Uyeda issued a statement changing the SEC’s position on the Final Climate Rules. Chairman Uyeda states that he “continue[s] to question the statutory authority of the...more

Changing Climate for Corporate Disclosures: SEC Mandates Climate Disclosures for Public Companies

On March 6, the U.S. Securities and Exchange Commission (SEC) voted (3-2) to adopt final rules entitled, The Enhancement and Standardization of Climate-Related Disclosures for Investors (the “Final Climate Rules”). The Final...more

Regulators Ramp Up Scrutiny of ESG Funds

The environmental, social, and governance (ESG) oversight train continues to gain momentum with recent efforts aimed at “greenwashing” in investment funds. Several actions reflect a confluence of global efforts to ensure that...more

SEC Issues Proposed Rules on Climate-Related Disclosures

On March 21, 2022, the Securities and Exchange Commission (SEC) voted (in a 3:1 decision) to propose new rules “To Enhance and Standardize Climate-Related Disclosures for Investors.” The proposed rules would require...more

SEC Poised to Take Action on Climate Disclosure Requirements

The Securities and Exchange Commission (SEC) is set to formally consider the possibility of enhanced climate disclosure requirements at its upcoming Open Meeting on March 21, 2022. This meeting will be the latest in a series...more

SEC Pushes for More Robust Climate Disclosures

The Securities and Exchange Commission (SEC) is poised to make good on its promise to ramp up enforcement efforts in relation to climate risk and environmental, social, and governance (ESG) disclosures. Last week, the SEC’s...more

President Biden Issues Federal Direction on Disclosure of Climate-Related Financial Risk

On May 20, 2021, President Biden issued his Executive Order on Climate-Related Financial Risk, stating that it is the policy of the Administration to “advance consistent, clear, intelligible, comparable, and accurate...more

SEC Seeks Public Input on Potential Changes to Climate Risk Reporting

On March 15th, the SEC issued a detailed request for public comments on potential changes to climate risk reporting, and Environmental, Social, and Governance (“ESG”) disclosures more generally. Comments must be submitted by...more

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