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This practice note discusses market trends in 2023 relating to climate change disclosures by public companies, which are linked to environmental, social, and governance (ESG) issues.
This Annual Review of Federal Securities Regulation ("Review") was prepared by the Subcommittee on Annual Review of Federal Securities Regulation, Committee on Federal Regulation of Securities Committee.
On January 25, 2023, the Securities and Exchange Commission (“SEC” or “Commission”) issued a release (the “Re-Proposal”) proposing Rule 192 under the Securities Act of 1933, as amended.
In March 2022, the Securities and Exchange Commission (SEC) proposed sweeping new rules to regulate the disclosures and liabilities associated special purpose acquisition companies.