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Climate and Sustainability Regulations: 2024 End-of-Year Review

2024 was an active year for environmental, social and governance (ESG) regulations, voluntary reporting standards, and stakeholder policies. While the incoming Trump administration is expected to halt federal sustainability...more

Developments in California and Other State Climate Legislation

On August 31, 2024, the California Legislature passed Senate Bill 219, approving certain technical amendments to the climate disclosure requirements under Senate Bill 253 (greenhouse gas, or GHG, emissions) and Senate Bill...more

New California Law Establishes Significant Disclosure Requirements Related to Climate Goals, Claims and Offsets Beginning January...

On October 7, 2023, California Gov. Gavin Newsom signed the Voluntary Carbon Market Disclosures Act (VCMDA) – AB 1305 – which will impose new requirements applicable to companies making climate-related claims, as well as...more

EU Adopts Long-Awaited Mandatory ESG Reporting Standards

In January 2023, the European Union adopted the Corporate Sustainability Reporting Directive (CSRD), which requires EU and non-EU companies with activities in the EU to file annual sustainability reports alongside their...more

EU Sustainability Disclosure Rules Impacting US, Asian and Other Non-EU Portfolio Companies

At Cooley, we’re increasingly speaking to clients in the US, Asia and elsewhere who are surprised by the intensity of environmental, social and governance (ESG) requests and covenants coming from their investors. Often these...more

Misleading ESG Claims – Will They Wash?

‘Greenwashing’ is the practice of a company providing information on its environmental, social and corporate governance (ESG) policies, or its products and practices, with the intent to present an environmentally responsible...more

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