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Environmental Social & Governance (ESG) Greenhouse Gas Emissions Investors

Vinson & Elkins LLP

Ongoing Legal Battle Over California’s Climate-Related Disclosure Laws: District Court Gives Red Light to Preliminary Injunction...

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On August 13, 2025, the U.S. District Court for the Central District of California denied a motion for preliminary injunction to enjoin California Senate Bills 253 and 261. The Chamber of Commerce and five co-Plaintiffs...more

Ropes & Gray LLP

ISS Announces Update of E&S Disclosure QualityScore Methodology, Coming in September

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ISS has announced that it will be updating its Environmental & Social Disclosure QualityScore (ESQS) scoring methodology. ESQS covers approximately 8,000 issuers across 25 industry groups in the Americas, Europe and...more

IR Global

Staying competitive – How can businesses integrate sustainability into their practices?

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There is a whispered concern in boardrooms around the world about the cost of management time involved in complying with ever evolving sustainability requirements across multiple jurisdictions. The voices of those who shout...more

Jones Day

SEC Signals It Will Abandon Defense of Climate Disclosure Rule

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Acting Securities and Exchange Commission ("SEC" or the "Commission") Chairman Mark Uyeda directed SEC staff to request that the Eighth Circuit Court of Appeals not schedule an oral argument in the pending litigation...more

White & Case LLP

Issuers’ new obligation to disclose sustainability information

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On January 28, 2025 a resolution amending the General provisions applicable to issuers and other participants in the securities market (the "Resolution") was published in the Federal Official Gazette, to include obligations...more

KPMG Board Leadership Center (BLC)

Oversight of climate disclosures: SEC stay doesn’t mean stop

Despite the sense of relief that many companies initially felt with the SEC’s stay of its climate disclosure rules, the pause is unlikely to temper the forces demanding climate disclosures by other means. In the latest paper...more

KPMG Board Leadership Center (BLC)

Midyear observations on the board agenda - Based on insights from the 2024 Board Leadership Conference

Approaching midyear, business leaders are bullish on growth and the opportunities ahead. At the same time, the macro forces of GenAI, climate change, a multipolar geopolitical landscape and the erosion of trust and healthy...more

Fenwick & West LLP

ESG Insights: Silicon Valley’s Largest Public Tech and Life Sciences Companies Expanded ESG Reporting in 2023

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Amidst challenges and conflicting demands from a variety of stakeholders, technology and life sciences companies have increased their voluntary disclosure regarding environmental, social and governance (ESG) concerns. Despite...more

Proskauer - The Capital Commitment

ESG in 2024: Traps for the Unwary

ESG continues to be a hot topic for 2024 for investors and regulators alike. The specific concerns investors and regulators have – and what they expect to develop over the coming months – differ, however, across...more

Wiley Rein LLP

SEC Climate Disclosure Rule: Timing Uncertain as Legal Challenges Move to Eighth Circuit

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The U.S. Securities and Exchange Commission (SEC) faces an uncertain timeline to implement its new climate disclosure rule, as nine legal challenges have now been transferred to the U.S. Court of Appeals for the Eighth...more

A&O Shearman

Global business in a changing Europe - 2024

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With Parliamentary elections and a series of national votes in 2024, the EU is entering a pivotal period in its history. In this study, ‘Global business in a changing Europe’, we speak to corporate leaders across the world to...more

K&L Gates LLP

Threading the Needle: The US Securities and Exchange Commission's Final Climate-Related Disclosure Rules

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On 6 March 2023, by a 3-2 vote of the Commissioners split along party lines, the US Securities and Exchange Commission (SEC) adopted “The Enhancement and Standardization of Climate-Related Disclosures for Investors” final...more

Troutman Pepper Locke

SEC Final Rule: The Enhancement and Standardization of Climate-Related Disclosures for Investors

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On Wednesday, the SEC approved final rules for standardized climate-disclosure. A tabular summary of the final rules is available here. With two significant exceptions, the final rules are largely consistent with the proposed...more

Alston & Bird

SEC Adopts Scaled-Back Version of Its Proposed Climate Risk Rules

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Our Securities and Environmental, Social & Governance (ESG) teams examine the Securities and Exchange Commission’s final rules on what kinds of climate-related risks companies need to disclose to investors....more

K&L Gates LLP

SEC Issues Long-Awaited Climate Risk Disclosure Rule

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Introduction - On Wednesday, 6 March 2024, the Securities and Exchange Commission (SEC) approved its highly anticipated final rules on “The Enhancement and Standardization of Climate-Related Disclosures for Investors” by a...more

A&O Shearman

Taxonomies – why the world needs harmonisation but not uniformity

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Taxonomies will play a critical role in channelling investment towards sustainable activities. But while alignment between frameworks is critical , a one-size-fits-all approach can never be effective....more

Vinson & Elkins LLP

Courting Shareholder Proposals: ExxonMobil Sidesteps SEC and Sues to Block Scope 3 Shareholder Proposal

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ExxonMobil (“Exxon”) filed a complaint in the U.S. District Court for the Northern District of Texas on Sunday, January 21, 2024, seeking a declaratory judgment to exclude a shareholder proposal from its proxy statement...more

K&L Gates LLP

ESG Policy Update – Australia

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Australian Update - Warnings Issued About Active Investment Greenwashing As reported by the Australian Financial Review, Australian Securities and Investments Commission (ASIC) has warned that superannuation funds who justify...more

StoneTurn

ESG is a Four Act Play and Intermission is About to End

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As socially responsible investing has gone mainstream, regulators in Europe and the United States have stepped in and are now formalizing rules around disclosures pertaining to Environment, Social and Governance (“ESG”)...more

Barnea Jaffa Lande & Co.

Greenhouse Gas Emissions: Scope 1, Scope 2 and Scope 3

Global awareness of the impact of greenhouse gas emissions on global warming and the climate crisis has increased in recent years. This has led to various initiatives requiring companies and organizations to report these...more

K&L Gates LLP

ESG and the Sustainable Economy Handbook - Overview

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Environmental, social, and governance (ESG) and the sustainable economy are concepts that often overlap and frequently intertwine. Whether viewed separately or together, they have significantly changed global investing and...more

White & Case LLP

Credit where credit's due: Who's benefiting from the voluntary carbon market?

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Projects that protect and restore the environment improve carbon storage and strengthen the livelihoods of smallholder farmers, says Dan Collison, Chief Executive of Farm Africa....more

Vinson & Elkins LLP

Proposed Amendments to the Federal Acquisition Regulation —Greenhouse Gas Emissions and Climate-Related Financial Risks

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The Federal Acquisition Regulatory Council (“FAR Council”) published a proposed rule in the Federal Register on November 14, 2022, that would create several significant compliance obligations for federal contractors....more

Holland & Knight LLP

Push-Pull: Discourse in the ESG Rulemaking Landscape

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Recent remarks from two SEC Commissioners illustrate the broader divide about environmental, social and governance (ESG)-related disclosures and the resulting compliance costs public companies and regulated entities could...more

Akin Gump Strauss Hauer & Feld LLP

US Food Sector Needs to Implement Climate Action Plans to Feed Demand from Hungry Investors

As corporations increasingly make public commitments to reduce greenhouse gas (GHG) emissions, allegations of “greenwashing” have been elevated to the global stage. Consumers, investors and government bodies alike are seeking...more

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