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The US Moving Toward Adopting New Climate Disclosures | Mayer Brown Free Writings + Perspectives


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On June 21, 2021, US financial regulators met with US President Joe Biden to discuss the US economy and update him on their efforts to address climate-related risks. According to the White House readout of the meeting, the regulators said “they were making steady progress” on implementing President Biden’s executive order on climate-related risk. The briefing follows last week’s passage of HR 1187, the Corporate Governance Improvement and Investor Protection Act, by the US House of Representatives
1 by a vote of 215 to 214. HR 1187 would mandate that the SEC create an ESG disclosure regime for public companies and provides numerous statutory requirements for those disclosures, including climate-related disclosures. Although the bill is unlikely to become law due to expected opposition in the US Senate, which requires a 60-vote supermajority to pass legislation, the passage of the HR 1187 by the House – ....

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


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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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California Bill Seeks Additional Greenhouse Gas Disclosures from Major Public Corporations | K&L Gates LLP


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State Senator Scott Weiner recently introduced the Climate Corporation Accountability Act (SB 260 or the Bill) on the California Senate floor. If enacted, SB 260 would create mandatory reporting of greenhouse gas (GHG) emissions for large corporations that do business in California. While California regulations currently encourage private entities to volunteer GHG emissions information regarding their inventories, goals, and agreements, SB 260 would make this disclosure mandatory for large corporations and would require those entities to produce a comprehensive, publicly available report detailing a wide array of GHG emissions directly generated by the company or incidental to business operations. ....

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