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Environmental Social & Governance (ESG) Public Comment Disclosure Requirements

Goodwin

SEC Outlook: Potential Updates Under Nominated Chairman Atkins

Goodwin on

The SEC currently has several notable rule proposals that have received public comment but have not yet been finalized. The potential direction of these proposals is likely to be influenced by the leadership of the new SEC...more

Skadden, Arps, Slate, Meagher & Flom LLP

California Seeks Public Input on Climate Reporting Requirements

On December 16, 2024, the California Air Resources Board (CARB) issued a request to solicit feedback regarding Senate Bill 253, Climate Corporate Data Accountability Act (SB 253) and Senate Bill 261, Greenhouse Gases:...more

McNees Wallace & Nurick LLC

ESG and SEC: Impact of the Judicial Review on the Final Rules for Climate-Related Disclosures

As part of the Securities and Exchange Commission’s ongoing and evolving mission to enhance disclosures for investors, the SEC published final rules relating to climate-related disclosures for investors (final rules). When...more

Cadwalader, Wickersham & Taft LLP

In Depth: Dissecting the Real Estate, Structured Finance and Financial Services Industries' Comment Letters on the SEC’s Climate...

By the time the comment period closed on June 17, 2022, the SEC had received thousands of comment letters from the public in response to the SEC’s proposed climate disclosure rules (the “Proposal”), which is perhaps the most...more

Zuckerman Spaeder LLP

SEC Extends Comment Period on Proposed Rules Requiring Robust Climate-Related Disclosures

Zuckerman Spaeder LLP on

On May 9, the U.S. Securities and Exchange Commission (“SEC”) announced that it will extend the public comment period on its proposed rules on climate-related disclosures by public companies. The comment period was scheduled...more

BakerHostetler

SEC Proposes Rules for Climate-Related Disclosures and Extends Deadline for Public Comments

BakerHostetler on

Key Takeaways - ..The SEC proposed amendments to require registrants to provide certain climate-related information in registration statements and periodic reports. ..The proposed rules would require a company to...more

Woodruff Sawyer

Governance Disclosure and the SEC’s Proposed Climate Rules

Woodruff Sawyer on

On March 21, 2022, the Securities and Exchange Commission (“SEC”) proposed rule amendments (the “Proposed Rules”) that would require most US public companies and foreign private issuers to include certain climate-related...more

WilmerHale

ESG on Earth Day: Climate Risk is Financial Risk

WilmerHale on

Today marks the 52nd Earth Day celebration, initially commenced in 1970 as citizens around the nation, and the world, gathered to demand stronger protection for the environment: cleaner water, air and land. As in 1970, the...more

Goodwin

SEC Proposes Rule Amendments Requiring Climate — Related Disclosures

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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

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Proposes New Rules for Climate-Related Disclosures

On March 21, 2022, the Securities and Exchange Commission (SEC) voted 3-1 to propose long-anticipated rules mandating climate-related disclosures in companies’ annual reports and registration statements. The proposed rules...more

Quarles & Brady LLP

SEC Proposes Extensive Climate Change Reporting Obligations for Public Companies

Quarles & Brady LLP on

On March 21, 2022, the Securities and Exchange Commission (SEC) proposed its long-awaited rules requiring more robust climate change disclosures for publicly traded companies. The reach of these proposed rules is extremely...more

Jenner & Block

The SEC’s Proposed Climate-Related Disclosure Rules: Are They the “Core Bargain,” a “Watershed Moment,” or “Undermin[ing] the...

Jenner & Block on

Earlier last week, the Securities and Exchange Commission (“SEC”) approved the issuance of proposed new disclosure rules [cited as “PR, p. __”], titled The Enhancement and Standardization of Climate-Related Disclosures for...more

Proskauer - Corporate Defense and Disputes

SEC Proposes Broad New Climate Change Disclosure Requirements

In a 500-page release, the SEC has proposed significant new public company climate change disclosure requirements for both domestic companies and foreign private issuers, including the actual and potential impacts of climate...more

Cadwalader, Wickersham & Taft LLP

SEC Proposes Climate-Related Changes to Regulation S-K and Regulation S-X

On March 21, 2022, the U.S. Securities and Exchange Commission (the “SEC”) proposed far-reaching amendments to Regulation S-K and Regulation S-X that would mandate significant additional climate-related disclosures.  If...more

Jones Day

SEC Releases Proposed Rule on Climate Risk Disclosure

Jones Day on

On March 21, 2022, the Securities and Exchange Commission ("SEC") voted 3–1 to propose amendments to Regulations S-K and S-X that would require registrants to provide certain climate-related information in their registration...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

WilmerHale

SEC Issues Groundbreaking Climate Disclosure Proposal

WilmerHale on

Yesterday, the US Securities and Exchange Commission (SEC or Commission) proposed groundbreaking rules intended to enhance and standardize climate-related disclosure requirements for public companies. The SEC’s climate...more

Mayer Brown Free Writings + Perspectives

US SEC Welcomes Public Input on Climate Change Disclosures

In another step toward the integration of climate factors into the US corporate disclosure landscape, Acting Chair of the US Securities and Exchange Commission (SEC), Allison Herren Lee, issued a request for public input on...more

Proskauer - Corporate Defense and Disputes

So Nice They Did It Twice: SEC Continues to Examine ESG Disclosure Requirements

On Monday, the SEC asked for public comments on a new, standardized ESG disclosure framework that would require issuers to disclose certain climate and other ESG-related risks. The comment request—which encapsulates public...more

Troutman Pepper Locke

SEC Seeks Public Comment on Framework for Corporate Climate Change Disclosures

Troutman Pepper Locke on

On the heels of multiple recent indications that it plans to increase its focus on environmental, social, and governance-related (ESG) corporate disclosures, the Securities and Exchange Commission (SEC or Commission) has...more

Akin Gump Strauss Hauer & Feld LLP

SEC Issues Call for Public Comments on Climate-Related Disclosures

The Securities and Exchange Commission (SEC) is seeking public comment on climate change disclosures. Acting SEC Chair Allison Herren Lee issued a statement requesting public input in connection with a speech delivered on...more

Goodwin

SEC Adopts Broad Exempt Offering Reforms

Goodwin on

In the News. The Securities and Exchange Commission (SEC) adopted broad exempt offering reforms; the Department of Labor (DOL) finalized a rule, with significant revisions from the original proposal, on ESG investments; the...more

Vinson & Elkins LLP

SEC Adopts More Reg S-K Amendments, Continues To Give ESG A Wide Berth

Vinson & Elkins LLP on

On August 26, 2020, the Securities and Exchange Commission (“SEC”) adopted amendments to Items 101, 103 and 105 of Regulation S-K. Though the SEC has made changes to certain parts of Regulation S-K over the past few years,1...more

Seyfarth Shaw LLP

SEC Proposes New Human Capital Disclosure Requirements: A Reasonable Step or a Wolf in Sheep’s Clothing?

Seyfarth Shaw LLP on

Seyfarth Synopsis: On August 23, the Securities and Exchange Commission (the “Commission”), in a release entitled “Modernization of Regulation S- K Items 101, 103, and 105”, proposed changes to Regulation S-K significantly...more

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