The Public Company Accounting Oversight Board’s proposed auditing standards feature major implications for ESG that could upend corporate audits.
On June 6, 2023, the Public Company Accounting Oversight Board (PCAOB), the...more
9/7/2023
/ Audits ,
Business Valuations ,
Corporate Governance ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
PCAOB ,
Proposed Rules ,
Publicly-Traded Companies ,
Reputation Management ,
Securities and Exchange Commission (SEC) ,
Share Price ,
Sustainable Business Practices
The Guidance Note aims to support Equator Principles Financial Institutions navigating the environmental and social due diligence process.
In July 2022, the Equator Principles Association published a Guidance Note on how...more
What the proposed rule would mean for registrants and their filings with the SEC.
The US Securities and Exchange Commission’s proposed climate disclosure rule, approved by a 3–1 vote on March 21, 2022, is the agency’s...more
4/6/2022
/ Business Strategies ,
Climate Change ,
Corporate Governance ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
Greenhouse Gas Emissions ,
New Rules ,
Publicly-Traded Companies ,
Regulation S-K ,
Regulation S-X ,
Reporting Requirements ,
Risk Assessment ,
Risk Management ,
Securities and Exchange Commission (SEC) ,
Securities Regulation
A new proposal would amend changes made to ERISA less than a year ago that have proved to be detrimental to ESG investing.
In a sweeping reversal of Trump-era policies, the US Department of Labor (DOL) has issued a...more
10/18/2021
/ Benefit Plan Sponsors ,
Biden Administration ,
Comment Period ,
Corporate Social Responsibility ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Environmental Social & Governance (ESG) ,
Executive Orders ,
Fiduciary Duty ,
Investment Management ,
Proposed Regulation ,
Retirement Plan
What SEC commentary and the influence of existing frameworks could mean for mandatory climate disclosures in the US.
US Securities and Exchange Commission (SEC) Chair Gary Gensler has publicly stated that the SEC will...more