ESG Content

As we previously informed you, in March, then Acting Chair Allison Herren Lee requested public input on how the Commission can best regulate, monitor, review, and guide climate change disclosures in order to provide more consistent, comparable, and reliable information for investors...

Last month, the Securities and Exchange Commission re-opened the comment period for its 2016 universal proxy proposal. The proposal would amend the proxy rules to mandate the use of universal proxy cards in contested director elections at shareholder meetings.

In a May 24 speech, SEC Commissioner Allison Herren Lee provided her views on the myths and misconceptions about materiality, which are summarized below.

CFA Institute is developing voluntary, global industry standards—CFA Institute ESG Disclosure Standards for Investment Products—to establish disclosure requirements for investment products with environmental, social, and governance (ESG)-related features. In August 2020, it released a...

On 10 May 2021, the Hong Kong Securities and Futures Commission (SFC) released the proposed revisions to its 2019 Circular on green or ESG funds[1] (Draft Revised Circular). The SFC intends to update the 2019 Circular and enhance the scope and the disclosure requirements on ESG funds...

The IFRS Foundation recently released proposed amendments to its constitution to accommodate the creation of the International Sustainability Standards Board (ISSB or Board) to develop international sustainability reporting standards.

Yesterday, we submitted a response (attached) to a consultation by the three European Supervisory Authorities (EBA, EIOPA and ESMA - ESAs) on proposed regulatory technical standards (RTS) under the Sustainable Finance Disclosure Regulation (SFDR) for taxonomy-related disclosures for...

On 21 April 2021, the European Commission published a proposal to revise the NFRD, which is now referred to as the Corporate Sustainability Reporting Directive (CSRD). This proposal aims to improve sustainability reporting by corporate issuers to ensure there is adequate publicly...