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Will ESG Disclosures be Mandated by Law? A Legislative Analysis | King & Spalding

Will ESG Disclosures be Mandated by Law? A Legislative Analysis | King & Spalding
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Investors And Regulators Turning Up The Heat On Climate-Change Disclosures: Attempting To Make Sense Of The State Of Play In The US, EU, And UK - Corporate/Commercial Law

As investors' calls for greater climate-related corporate accountability grow louder, the "E" in ESG—environmental, social and governance—looms larger than ever, particularly from the perspective of.

Investors and ESG Dicslosures in EU and UK

Investors and ESG Dicslosures in EU and UK
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ESG Mandatory Disclosures Mean Litigation Risk

Thursday, July 1, 2021 With the Securities and Exchange Commission resolute in its efforts to establish new disclosure requirements related to environmental, social and governance (ESG) risks, companies appear increasingly resigned to some measure of mandatory reporting. But these companies haven’t yet given up: in an effort to contain litigation risk, they continue to press the SEC to show some flexibility in the means by which ESG risks are reported. On March 15, 2021, the SEC issued a request for public comment on climate change disclosures. The Commission asked potential respondents to address fifteen different considerations, including the types of information to be disclosed, the possibility of varying reporting standards by industry, and the potential incorporation of existing voluntary disclosure frameworks. By the time the comment period closed on June 14, 2021, more than 400 individuals or entities had submitted comments, and the SEC had held more than 40 meet

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