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Infrastructure › Disclosure Requirements › Environmental Social & Governance (ESG)

Jones Day

GRI Releases New Climate and Energy Standards – Significant Reporting Changes Ahead

Jones Day on

The Global Reporting Initiative (GRI) published two new topic standards—GRI 102: Climate Change (2025) and GRI 103: Energy (2025). These standards will replace GRI 305: Emissions (2016), GRI 302: Energy (2016), and Disclosure...more

Pullman & Comley, LLC

The Impact of Natural Disasters on Municipal Financing and Disclosure

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The wildfires in Southern California earlier this year were another sobering reminder of the devastating impact of natural disasters on local communities, and Connecticut is certainly not immune....more

Hinshaw & Culbertson - Insights for Insurers

Sustainability Recalibration: What Insurers and Policyholders Should Know About ESG Under Trump 2.0 Part 2

Hinshaw & Culbertson - Insights for Insurers on

Environmental, social, and governance (ESG) criteria or standards or sustainability issues have impacted all sectors of society, including corporate and professional policyholders and their risk managers, insurance...more

Proskauer Rose LLP

Q&A: What does 2025 have in store for sustainability in European infrastructure funds?

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Within the investment industry, sustainability is an area that has evolved significantly over the past few years. For infrastructure funds, the regulatory environment and regional differences have created a complex landscape...more

DLA Piper

Horizon ESG Regulatory News and Trends - January 2025

DLA Piper on

US exits Paris Agreement after submitting Nationally Determined Contributions. In mid-December, the Biden Administration announced it submitted the US target under the Paris Agreement: cutting net carbon emissions by 61 to 66...more

Alston & Bird

Sustainability Spotlight - Q2 2024

Alston & Bird on

Welcome to the latest edition of the Sustainability Spotlight, your place to keep up with all the ESG action – federal and state enforcement, shareholder proposals and litigation, and state attorney general actions. This...more

Stikeman Elliott LLP

Environmental, Social, & Governance Law 2023 Canada

Stikeman Elliott LLP on

There are a variety of environmental, social and governance (“ESG”)-related regulations applicable to federally and provincially incorporated companies; however, the focus of this chapter will be on public companies that...more

Bracewell LLP

Summary Outline of SEC's Proposed Rule on Climate-Related Disclosure and Accounting

Bracewell LLP on

The SEC’s proposed rule on climate-related risks includes amendments to both the financial reporting requirements (Reg S-X) and the narrative disclosure requirements (Reg S-K). The proposal interlinks the new requirements,...more

Adler Pollock & Sheehan P.C.

The ABCs of ESG: Practical Considerations for Environmental, Social and Governance Disclosure in Municipal Finance

Adler Pollock & Sheehan P.C. on

In order to make an informed investment decision as to the purchase of municipal bonds, the latest trend is for investors to evaluate environmental, social and governance (“ESG”) factors relative to the bond issuers in...more

WilmerHale

What a Biden Administration Will Mean for US Climate Change Policy

WilmerHale on

Over the weekend, major news outlets announced that former Vice President Joe Biden will be the next president of the United States. Biden and his running mate, Vice Predident-elect Kamala Harris, pledged throughout the...more

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