On May 24, 2022, the United States Court of Appeals for the Second Circuit affirmed and vacated in part the district court’s dismissal of claims under Sections 10(b) and 20(a) of the...
Source: jdsupra.com
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Beyond Bunny Hugging: ESG, Investor Expectations and Reporting Trends | Foley & Lardner LLP
This paper attempts to provide a definition and context for the term, Environmental, Social and Governance (“ESG”), explain how and why it is used, demonstrate how investors are driving the proliferation of ESG reporting, illuminate how investor reliance on ESG information creates new risks for reporting companies, and suggest steps attorneys can take to help mitigate the risks. This paper also provides a short summary on some hot topics in the ESG world. I. The Evolution of ESG Disclosures A. What is ESG? In basic terms, ESG is a collection of information about a company’s operat...
Source: jdsupra.com