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Corporate Social Responsibility › Proposed Rules

Corporate Social Responsibility refers to a business model that incorporates self-regulation mechanisms and aims to ensure better corporate compliance with ethical standards and international norms. Some... more +
Corporate Social Responsibility refers to a business model that incorporates self-regulation mechanisms and aims to ensure better corporate compliance with ethical standards and international norms. Some businesses approach the concept of corporate social responsibility more generally and define it as efforts to limit businesses' negative environmental and social impacts.  less -
Jones Day

CSRD update - latest from EFRAG TEG as it proposes significant reductions in ESRS datapoints and clarifications on DMA process

Jones Day on

Although the final ESRS will not be published for several months, it is clear that these new standards will differ significantly from the original ESRS. Understandably, there has been a focus on EFRAG reducing the number of...more

Proskauer - Regulatory & Compliance

Timetable extended for developing new CSRD Standards, following EFRAG Progress Report

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A new extended timetable is now in play for the European Financial Reporting Advisory Group (“EFRAG”) following a letter sent by the EU Commissioner Albuquerque on 1 July 2025. EFRAG is tasked with the responsibility to...more

Ropes & Gray LLP

EFRAG’s June 20 Progress Report Provides An Early Look at Proposed Changes to CSRD Reporting

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Reporting under the EU’s Corporate Sustainability Reporting Directive (CSRD) will be simplified as part of the Omnibus process. In connection with the Omnibus, EFRAG was mandated to provide technical advice to the European...more

Proskauer - Regulatory & Compliance

Have your say on CSRD: EFRAG Launches Public Call for Input on Revisions to ESRS

Proskauer - Regulatory & Compliance on

The European Financial Reporting Advisory Group (EFRAG) has launched a public call for input (Call for Input) on 9 April 2025, seeking feedback from stakeholders and, in particular, from the first wave of preparers who...more

White & Case LLP

Time to get to know your supply chain: EU adopts Corporate Sustainability Due Diligence Directive

White & Case LLP on

After a two-and-half-year legislative journey, the EU's Corporate Sustainability Due Diligence Directive ("CSDDD"), has been formally adopted, and was published in the EU Official Journal on 5 July 2024.1 It will come into...more

Foley Hoag LLP - Energy & Climate Counsel

Anticipating the U.S. Securities and Exchange Commission’s ESG Disclosure Rules and Guidelines: How to Stay Ahead of the Game

Foley Hoag LLP - Energy & Climate Counsel on

As more advisory services, investment companies, and public companies have publicized their Environmental, Social, and Governance (ESG) goals, the U.S. Securities and Exchange Commission (SEC) has proposed a set of new rules...more

Skadden, Arps, Slate, Meagher & Flom LLP

Companies Face Increasing Scrutiny Over Their ESG Disclosures — Including by ESG Critics

Skadden, Arps, Slate, Meagher & Flom LLP on

Key Points As public interest and scrutiny into environmental, social and governance (ESG) issues continue to rise, companies face an ever-evolving landscape relating to their ESG disclosures. The Securities and Exchange...more

Bilzin Sumberg

SEC's Proposed Rule Changes Seek to Curb Greenwashing

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We have previously written about the Securities and Exchange Commission (“SEC”) considering additional regulations on statements and disclosures made by public companies and investment funds relating to their credentials on...more

Dorsey & Whitney LLP

The SEC and ESG

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Climate and ESG have become key topics of conversation at the SEC. The Commission’s publication of proposed rules for public companies which would require that certain climate related information be disclosed by issuers...more

Mayer Brown Free Writings + Perspectives

SEC Extends/Reopens Comment Periods for Certain Rulemakings, Including The Enhancement and Standardization of Climate-Related...

Mayer Brown Free Writings + Perspectives on

The US Securities and Exchange Commission (SEC) rulemaking process has received much attention under Chair Gensler’s leadership not only because of the volume and substance of proposed rules, but also because of the...more

Goldberg Segalla

The SEC Warns Registrants – ESG is No Longer a Slogan on the Gym Wall

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If ESG were merely a slogan on the proverbial gym wall, companies are about to be held accountable for their public promises of climate change and sustainability focused ambitions.  Last month the Securities and Exchange...more

Perkins Coie

What Companies Should Know Now About the SEC’s Proposed Rule on Mandatory Climate Disclosures—and How to Plan Ahead

Perkins Coie on

The U.S. Securities and Exchange Commission, on March 21, 2022, proposed detailed and wide-ranging requirements for publicly traded companies to disclose their greenhouse gas (GHG) emissions and climate risks in their...more

Holland & Knight LLP

Navigating the Waters: The SEC's Focus on ESG

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Holland & Knight Partner and former SEC Enforcement Assistant Director Scott Mascianica sat down on March 28, 2022, with Eric Werner, Associate Regional Director for Enforcement in the SEC's Fort Worth Regional Office, to...more

Fenwick & West LLP

SEC Proposes New Rules for Climate Risk Disclosure

Fenwick & West LLP on

The U.S. Securities and Exchange Commission has proposed rules and amendments that would require SEC reporting companies and companies filing registration statements to provide certain climate-related information in their...more

Levenfeld Pearlstein, LLC

SEC Issues Draft Rule Requiring Enhanced Climate Disclosures

Levenfeld Pearlstein, LLC on

On March 21, 2022, the SEC issued proposed amendments to its rules that require public companies to provide certain climate-related information in their registration statements and annual reports. The proposed rule has been...more

Vinson & Elkins LLP

[Webinar] Proposed SEC Climate Disclosures: What’s happening and what are the implications for companies? - March 28th, 8:30 am -...

Vinson & Elkins LLP on

Join Vinson & Elkins and PwC on Monday, March 28 for this engaging multi-panel hybrid event. On March 21, the SEC voted on proposed rules requiring climate-related disclosures in public filings. This is a critical step in...more

Cadwalader, Wickersham & Taft LLP

In Depth: New Climate-Related Disclosure Rules from the SEC? Here’s What You Need to Watch Out For

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The SEC announced that it will consider whether to propose rules to enhance and standardize climate-related disclosures for investors at an open meeting  on March 21, 2022. The Commission’s deliberations were webcast at 11:00...more

Stoel Rives LLP

In Case You Missed It - Interesting Items for Corporate Counsel - May 2018

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Pay equity advocates were undoubtedly disappointed that inaugural disclosure of the ratio of CEO pay to median employee pay fizzled. See, for example, here. CEO pay has, of course, been publicly disclosed forever; only the...more

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