Many companies are in the midst of preparing their year-end Annual Reports on Form 10-K and looking ahead to their annual meeting of shareholders. In addition to changes to rules, regulations and disclosure trends, the...more
The SEC has adopted the much-anticipated climate-related disclosure rules, which are more than 900 pages long, two years after they were first proposed. Although the rules will almost certainly face challenges in court that...more
Executive Summary- Climate disclosure regulations are among the most significant and complex challenges faced by companies and boards, with a variety of requirements emanating from numerous governmental authorities and...more
REGULATORY ISSUES & UPDATES - Mandatory Climate Change Reporting Requirements Under the New European ESRS E1 - The implementation of the European Sustainability Reporting Standards poses risks for reporting companies,...more
On September 18, 2023, the Taskforce on Nature-related Financial Disclosures ("TNFD") released its final recommendations for disclosures on nature-related dependencies, impacts, risks, and opportunities. The TNFD aims to...more
California Governor Gavin Newsom signed into law two key climate bills as part of the California legislature’s broader Climate Accountability Package. The two laws—Senate Bill No. 253 (SB 253) and Senate Bill No. 261 (SB...more
On March 28, 2023, the Taskforce on Nature-related Financial Disclosures (TNFD) announced the release of the fourth and final iteration of its beta framework for nature-related risk management and disclosures, including a...more