United States ESG Content

We are pleased to report the publication of ESG and Funds: Frequently Asked Questions and Understanding Sustainable Funds: A Disclosure Guide.

On February 11, the Department of Labor (DOL) released a Request for Information (RFI) seeking public comment on what actions, if any, DOL should take under federal law to protect retirement savings and pensions from risks associated with changes in climate.

On 3 February 2022, the European Securities and Markets Authority (ESMA) published a Call for Evidence on Market Characteristics for ESG Rating Providers in the European Union (EU), which is in a form of a survey addressed to three target groups: ESG rating providers, users of ESG...

This memorandum catalogues significant ESG related developments that have occurred since December. It references ICI memoranda that provide a more fulsome description of each matter.

The SEC reopened for comment a proposal to amend its executive compensation disclosure rule to require certain registrants (including business development companies but not registered investment companies) to describe, in response to Item 402 of Regulation S-K, how their executive...

The SEC reopened for comment a proposal to amend its executive compensation disclosure rule to require certain registrants (including business development companies but not registered investment companies) to describe, in response to Item 402 of Regulation S-K, how their executive...

The SEC's Office of Credit Ratings recently issued its annual report on nationally recognized statistical rating organizations for calendar year 2021.[1] The Report, among other matters, summarizes the staff's findings from its most recently completed examination of each NRSRO...

At a public session on December 17, the US Financial Stability Oversight Council (FSOC or Council) issued its 2021 annual report to Congress.

The Department of Labor (DOL) and the Treasury Department and Internal Revenue Service (IRS) recently issued their updated Fall 2021 Semi-Annual Regulatory Agendas (Agendas), which include projected dates for issuance of proposed and final regulations.

SEC Commissioner Caroline Crenshaw, in recent remarks, discussed climate-related public company disclosure and the private markets.