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Environmental Social & Governance (ESG) Comment Period Disclosure Requirements

Jones Day

UK SRS vs. ISSB: What You Need to Know About the Key Differences

Jones Day on

On June 25, the UK Government published Exposure Drafts of the UK Sustainability Reporting Standards (UK SRS), based on the IFRS Sustainability Disclosure Standards (IFRS S1 and S2)...more

Eversheds Sutherland (US) LLP

ESG in the United States: A complex landscape

The United States is in the process of transitioning ESG disclosure from voluntary, market-led reporting to a regulatory-driven scheme, principally led by the US Securities and Exchange Commission’s (SEC) anticipated (but...more

Cadwalader, Wickersham & Taft LLP

Indian Securities Regulator Consults on Changes to ESG Disclosure and Ratings Regulation

The Securities and Exchange Board of India (SEBI) launched a consultation paper (Consultation Paper) last month seeking public comment on three topics: (1) ESG disclosure; (2) ESG ratings; and (3) ESG investing by mutual...more

Holland & Knight LLP

En Colombia se publica proyecto de documento técnico sobre asuntos ASG en el sector asegurador

Holland & Knight LLP on

La Superintendencia Financiera de Colombia (SFC) publicó para comentarios el Proyecto de Documento Técnico No. 01 de 2023, titulado "Administración de Riesgos y Oportunidades Climáticas para el Sector Asegurador", por medio...more

BakerHostetler

SEC Reopens Comment Period for Certain Comments Submitted Between June 2021 and August 2022, Including on Climate-Related...

BakerHostetler on

​​​​​​​The U.S. Securities and Exchange Commission (SEC) issued a release on Oct. 7, 2022 (Release No. 33-11117, the “Release”) indicating that it was reopening comment periods for 11 proposed rules and a request for comment....more

Mayer Brown Free Writings + Perspectives

US SEC Proposes Rules Regarding ESG for Certain Funds and Advisers

At an open meeting on May 25, 2022, the US Securities and Exchange Commission (“SEC” or “Commission”) approved two new proposals that will impact the fund and investment management industry. One of the proposals is directed...more

Jones Day

U.S. Securities and Exchange Commission Releases Proposed Rule on Climate Risk Disclosure

Jones Day on

As previously reported, on March 21, 2022, the U.S. Securities and Exchange Commission ("SEC") proposed amendments to Regulations S-K and S-X that would require registrants to provide certain climate-related information in...more

Hogan Lovells

SEC propõe novas regras sobre o formato de divulgação de informações sobre mudança climática

Hogan Lovells on

Em 21 de março de 2022, a Comissão de Valores Mobiliários dos EUA (U.S. Securities and Exchange Commission ou “SEC”) propôs suas novas regras de divulgação de informações relacionadas a questões climáticas. As regras...more

Mayer Brown Free Writings + Perspectives

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

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

Hogan Lovells

SEC proposes expansive climate-related disclosure rules - SEC Update

Hogan Lovells on

On March 21, in one of its most significant rulemakings in recent years, the Securities and Exchange Commission proposed rules that would require public companies to provide investors with extensive, consistent, and...more

Cadwalader, Wickersham & Taft LLP

SEC Climate Proposal: Industry Groups Pile In to Push Back on SEC’s Short Comment Period, as Senators Speak Out

Numerous industry groups have asked the SEC to extend the comment period for the SEC’s recently proposed climate-risk disclosure requirements. Currently, comments on the proposal are due by May 20, 2022.  On April 14, 17...more

Goodwin

SEC Proposes Rule Amendments Requiring Climate — Related Disclosures

Goodwin on

SEC Proposes Rule Amendments Requiring Climate-Related Disclosures; Southern District of New York Dismisses Securities Fraud Claims Against U.S. Stock Exchanges for Lack of Standing; Southern District of New York Dismisses...more

Robinson+Cole Manufacturing Law Blog

SEC Proposed Rule on Climate-Related Disclosures: A Look at Scope 3 Emissions Reporting Requirements

True to its word, the SEC released its proposed rule, The Enhancement and Standardization of Climate-Related Disclosures for Investors, last week. The rule would require companies to disclose a wide variety of climate-related...more

Akin Gump Strauss Hauer & Feld LLP

New Proposed Climate Disclosure Rules: The Time to Engage Is Now

On Monday, March 21, 2022, the Securities and Exchange Commission (SEC) in a 3-1 vote proposed amendments to require public companies to provide certain climate-related information in their registration statements and annual...more

Alston & Bird

SEC Proposes Rules to Require Climate-Related Disclosures

Alston & Bird on

On March 21, 2022, the Securities and Exchange Commission (SEC) proposed rule amendments that would “enhance and standardize” climate-related disclosures. These proposed amendments are the next step in the Biden...more

Cozen O'Connor

SEC Issues Proposed Rules For Enhancement and Standardization of Climate-Related Disclosures

Cozen O'Connor on

On Monday, March 21, 2022, the Securities and Exchange Commission (SEC) held an open meeting to consider proposed amendments to Regulation S-K and Regulation S-X to “enhance and standardize registrant’s climate-related...more

Keating Muething & Klekamp PLL

Proposed SEC Climate-Related Disclosure Requirements

On March 21, 2022, the Securities and Exchange Commission (“SEC”) at a virtual open meeting proposed rules to expand and standardize issuers’ climate-related disclosures. The proposed rules would utilize mandatory,...more

Akin Gump Strauss Hauer & Feld LLP

Sea Change: The SEC Makes Waves with New Proposed Climate Disclosure Rules

Key Points - On Monday, March 21, 2022, the SEC in a 3-1 vote proposed amendments to require public companies to provide certain climate-related information in their registration statements and annual reports. The...more

Hogan Lovells

SEC proposes climate-related disclosure rules

Hogan Lovells on

On March 21, 2022, the U.S. Securities and Exchange Commission (SEC) proposed its much anticipated rules requiring climate-related disclosure. The proposed rules, which are intended to provide investors with consistent,...more

NAVEX

What You Need to Know About the SEC Climate Proposal

NAVEX on

On March 21, 2022, the Securities and Exchange Commission proposed rule amendments that, if passed, would require public companies to disclose specific climate-related information. This proposal advanced with a 3-1 vote, and...more

Latham & Watkins LLP

FCA Launches Discussion on Sustainability Disclosure Requirements and Product Labels

Latham & Watkins LLP on

The regulator is inviting views on potential criteria for classifying and labelling investment products, and on further entity- and product-level sustainability-related disclosures. On 3 November 2021, the FCA published...more

BCLP

2022 Proxy Season - Quick Hits

BCLP on

Considerations for companies planning for next proxy season should include the following: Risk Factors - ..As discussed in our July 13 post, consider current hot topics, including COVID risks, labor market...more

Bass, Berry & Sims PLC

A Glimpse into Required Climate Risk Disclosure Considerations by the SEC

On July 28, Securities and Exchange Commission (SEC) Chair Gary Gensler delivered remarks at the Principles for Responsible Investment’s Climate and Global Financial Markets Webinar. In his remarks, he offered a glimpse of...more

WilmerHale

SEC Commissioner Shares Views on Materiality of Climate and ESG Disclosures

WilmerHale on

SEC Commissioner Allison Herren Lee recently shared some keynote remarks at the  2021 ESG Disclosure Priorities Event hosted by the American Institute of CPAs & the Chartered Institute of Management Accountants,...more

Burr & Forman

FINRA Joins ESG Train, Differently

Burr & Forman on

Since the appointment of Allison Heron Lee as interim SEC chair, the SEC has pushed an ESG agenda in all things from corporate disclosures, to investment companies, international standards and even enforcement. ...more

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