This practice note discusses market trends in 2021 relating to disclosures of climate change risks and mitigation by public companies, which are intertwined with environmental, social, and governance (ESG) issues. It also provides illustrative disclosures by public companies regarding how climate change has affected or may affect their operations, both directly (e.g., through disruption of supply chains) and indirectly (e.g., through increased regulatory compliance, mitigation, and litigation costs) and concludes with recommendations regarding preparing and enhancing such disclosures.

Read the full article here.