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
The Global Reporting Initiative (GRI) recently published its revised Universal Standards, which go into effect on January 1, 2023. The revision will require all companies reporting in accordance with GRI standards to report...more
A flurry of activity on conflict minerals in recent months has added new uncertainty to the long-simmering debate over the future of U.S. conflict minerals reporting requirements. The U.S. Securities and Exchange Commission...more