As companies and investment managers increasingly offer products, including investment funds, whose strategies incorporate environmental, social and governance (ESG) factors, the SEC has ...

On May 25, 2022, the SEC released a proposed rule containing new environmental, social and governance compliance requirements ... ESG in their business will need to review client disclosures ...

So, that is my first look at the SEC’s new ESG fund disclosures supplemented by comparisons to the European SFDR, RTS and MIFID II requirements. These requirements are a welcome first step in ...

The SEC's climate-related disclosure rules will likely fuel ESG-related Caremark claims. In particular, heightened disclosure requirements will provide ammunition for derivative or class action ...

To ensure transparency, the U.S. Securities and Exchange Commission (SEC) has proposed rules on ESG disclosure for corporate securities. And, where the private sector goes, public finance is ...

Further requirements outlined in the rules include disclosure of any transition ... but specifically designed for ESG-reporting integrity. Given that the SEC's rules are partially based on the ...

Sustainability data can reveal risks and opportunities that traditional financial statements may miss. In this blog post, we ...