ESG Developments

The Securities and Exchange Commission (the SEC or Commission) received more than 400 comment letters in response to then-SEC Acting Chairman Allison Herren Lee’s March 2021 request for public input on the Commission’s existing climate change disclosure requirements...

EU Exports ESG to the US

As widely reported, the newly confirmed Chair of the Securities and Exchange Commission (SEC or Commission), Gary Gensler, is expected to put forth proposals around disclosure of environmental, social and governance (ESG) factors, beginning with climate risk...