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
Introduction - With the adoption by 196 parties of the Paris Agreement in December 2015, legally binding international climate change arrived. The Paris Agreement requires increasingly aggressive five-year cycles climate...more
While the highly anticipated adoption of proposed rules on climate risk disclosure by the US Securities and Exchange Commission (SEC) appears to be on hold (the SEC’s recently revised regulatory agenda indicates possible...more
On October 7, 2023, California Governor Newsom signed two landmark bills into law, Senate Bill (SB) 253 and SB-261, imposing new requirements on large companies doing business in California to publicly report their annual...more
According to a new survey, most large companies are preparing to comply with the Securities and Exchange Commission’s (SEC) proposed climate disclosure rule even though it is not final, but many business leaders are concerned...more
Das Thema nachhaltige Finanzierung (Sustainable Finance) nimmt weiter an Fahrt auf und steht Anfang 2021 erneut im Fokus: diesseits des Atlantiks ist zum 10. März 2021 die EU-Offenlegungsverordnung in Kraft getreten, nach der...more