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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

California to Require Climate Disclosures from Large Companies

The California Legislature recently passed two new laws that impose significant climate-related disclosure obligations on many businesses. The passage of SB 261 and SB 253 are the latest steps in a growing trend to mandate...more

2022 Wrap-Up on ESG Reporting

As 2022 comes to a close, mandatory Environmental, Social, Governance (ESG) reporting in the United States remains the subject of much debate and political scrutiny. The European Union (EU) and other jurisdictions are moving...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

Compliance Deadline Approaching for California Cleaning Product Disclosures while New York Program Stalls

By January 1, 2020, the California Cleaning Product Right to Know Act (California RTK Act) will require manufacturers of certain covered cleaning products to make extensive ingredient disclosures on their company websites. By...more

Cleaning Product Manufacturers Gear Up for Compliance with State Ingredient Disclosure Laws

Over the next year, California and New York will begin phasing in requirements for manufacturers of cleaning products – including household cleaners, as well as and clothes and dish detergents – to make extensive ingredient...more

States Continue to Enact Chemical Legislation in 2017

State legislatures have been relatively active on chemical and material regulations in 2017. As previously reported here, at least 51 bills to regulate chemicals were introduced across the country’s state houses in 2017. ...more

TCFD Report Will Shape Future Expectations for Climate-Related Financial Disclosures

On June 29, 2017, the Task Force on Climate-Related Financial Disclosures (TCFD or Task Force) released its Final Report providing recommendations on voluntary climate-related financial disclosures. The recommendations,...more

New Developments and Uncertainties for Conflict Minerals Disclosure

The Securities and Exchange Commission (SEC or Commission) Division of Corporate Finance issued a new statement adding some uncertainty to company obligations and enforcement exposure under the SEC conflict minerals rule...more

Comment Period Closing July 21 on Possible Expansion of Environmental Sustainability Disclosure Requirements

Comments are due July 21, 2016 on a concept release published on April 22, 2016 by the U.S. Securities and Exchange Commission (“SEC” or the “Commission”) on potential revisions to certain business and financial disclosure...more

OEHHA Issues Further Modification of Warning Website Regulations

On September 4, 2015, the California Office of Environmental Health and Hazard Assessment (“OEHHA”) provided notice of additional changes to its proposal to establish a website, operated by OEHHA, which would provide...more

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