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California Air Resources Board Solicits Input on Implementation of SB 253 and SB 261 Climate Disclosure Laws

On Monday, the California Air Resources Board (CARB) issued an Information Solicitation to Inform Implementation of California Senate Bills 253 and 261, as amended by SB 219....more

Nasdaq Board Diversity Rules Struck Down by Fifth Circuit

In August 2021, the SEC approved new board diversity rules requiring Nasdaq-listed companies (i) to include a board diversity matrix in their proxy statement or on their website and (ii) to disclose whether they have one...more

EY Survey Reveals Emerging 'Say-Do' Gap between Sustainability Reporting and Investing

EY just released its 2024 Institutional Investor Survey, for which it surveyed 350 investment decision-makers from institutions around the world, including asset management firms, wealth management firms, insurers and pension...more

Net-Zero Alliance Investors with Over $9.5 Trillion in Assets are Urging Mandatory Scope 3 Disclosures

The Net-Zero Asset Owner Alliance (the Alliance), an influential coalition of pension funds and insurance companies holding a combined $9.5 trillion in assets, released a report on Wednesday calling on regulators worldwide to...more

2024 Proxy Season Results in Silicon Valley and Large Companies Nationwide

Over the last five years, stockholder activism has undergone significant transformation, shaped by changing market conditions, regulatory developments, and evolving societal expectations. Activism has continued to spread...more

ISS Analyzes Trends in Corporate Political Activity Disclosures and Related Shareholder Proposals Over the Past Decade

Institutional Shareholder Services (ISS) recently reported on trends in corporate political activity disclosures and related shareholder proposals over the past decade, noting that “[o]ver the past decade, shareholder...more

Accenture Report Reveals World’s Largest Companies Making Meaningful Progress Toward Net Zero, But Progress Is Not Fast Enough

Last week global professional services firm Accenture published its fourth annual Destination Net Zero report, in which it examined the decarbonization efforts and progress of the 2,000 largest public and private companies by...more

Glass Lewis Releases 2025 Benchmark Policy Guidelines

Last Thursday, proxy advisory firm Glass Lewis released its 2025 Proxy Voting Policy Guidelines 2025 U.S. Benchmark Policy Guidelines, including guidelines for shareholder proposals and ESG-related issues. The guidelines...more

Fifth Circuit Rejects Challenge to SEC Rule 14a-8 No-Action Letter

Public companies can breathe a sigh of relief, at least for now, that the Securities and Exchange Commission's 14a-8 regulatory process for excluding shareholder proposals remains intact....more

ISS Examines Trends in Shareholder Proposals Over the Past Decade

Institutional Shareholder Services (ISS) recently released its “U.S. Shareholder Proposals: A Decade in Motion,” in which it examines trends in shareholder proposals submitted at U.S. companies from July 2014 to June 2024, as...more

Shell Prevails in Appeal Against Landmark Climate Emissions Ruling

On Tuesday, oil and gas giant Shell won its appeal against a landmark 2021 court ruling that ordered the company to cut its absolute carbon emissions by 45% by 2030 compared to 2019 levels, including emissions caused by use...more

California Governor calls Legislative Special Session Following Trump Election

California Gov. Gavin Newsom has called a legislative special session “to safeguard California values and fundamental rights in the face of an incoming Trump administration,” his office announced today....more

Judge Allows California Climate Disclosure Laws to Proceed... For Now

On Tuesday, a California judge denied a motion for summary Judgment to strike down, on First Amendment grounds, California’s climate disclosure laws—at least for now....more

The SEC is Cracking Down on Misleading Cybersecurity Disclosure

On October 22, 2024, the SEC charged two current reporting companies, Unisys Corp. and Check Point Software Technologies, and two former public companies, Mimecast Limited and Avaya Holdings Corp., with making materially...more

More Companies are Disclosing Biodiversity Impacts

The year after the Global Biodiversity Framework (GBF) was adopted in 2022, the number of companies reporting on their nature and biodiversity impacts increased by 43%, according to new figures from the CDP. The data shows...more

Middle-Market Companies Are Preparing for Sustainability Regulations While Monitoring Legal and Political Developments

According to a recently released preview of the RSM Middle Market Sustainability Survey 2024: US and Canada, 75% of middle-market companies report their organization has already taken steps to prepare for compliance with at...more

Notable Trends in DEI Disclosure

Following on the first report in its 2024 ESG Series, Teneo Insights recently published its second report analyzing diversity, equity, and inclusion (DEI) disclosures in 250 sustainability reports published by S&P 500...more

Notable Trends in 2024 ESG/Sustainability Reports

Teneo Insights recently published its fourth annual “State of U.S. Sustainability Reports,” which analyzes 250 sustainability reports from S&P 500 companies published this year through July 30, seeking to understand how...more

SEC Disbands Climate and ESG Task Force

The U.S. Securities and Exchange Commission (SEC) has confirmed that its climate and environmental, social, and governance (ESG) enforcement taskforce has been disbanded....more

SEC Files Brief in Support of Climate Disclosure Rules

On August 6, the SEC filed its much-anticipated legal brief in the Eighth Circuit Court of Appeals supporting its controversial Climate Rules and responding to the arguments laid out in petitioners’ consolidated petitions for...more

Carbon Accountable Offers Roadmap for Timely Implementation of California's SB 253 GHG Emissions Disclosure Law

All eyes are on California as we patiently await the outcome of the numerous challenges to the U.S. Securities and Exchange Commission's Climate-Related Disclosure Rules. ...more

Delaware Adopts Important Amendments to Its General Corporation Law

On July 17, 2024, Delaware Gov. John Carney signed into law significant amendments to the Delaware General Corporation Law (DGCL), which will become effective on August 1, 2024. The amendments were articulated in Delaware...more

Amazon Urges Key Suppliers to Decarbonize

On July 10, Amazon released its 2023 Sustainability Report, which noted that the company will prioritize working with suppliers who are committed to decarbonization and reaching net-zero. According to the report, Amazon has...more

California Climate Laws May Be Delayed

California Gov. Gavin Newsom is proposing delays to California climate laws SB 253 and SB 261. The first law will require certain companies to report their Scope 1 and 2 greenhouse gas (GHG) emissions beginning in 2026 and...more

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