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SEC Redoubles Focus On Climate Change, ESG Disclosures - Corporate/Commercial Law

To print this article, all you need is to be registered or login on Mondaq.com. The Securities and Exchange Commission (SEC) announced in recent weeks multiple efforts to highlight climate change in corporate disclosures and to increase scrutiny and, potentially, enforcement focus on company disclosure efforts on climate and other environmental, social, and  governance (ESG) matters. While the topic of ESG disclosures is not new, the increased attention to the topic, and climate change in particular, is noteworthy and expected to remain an area of focus at the SEC and under the Biden Administration more broadly. Existing Frameworks The question of whether and what companies should disclose to

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