Climate disclosure regulations are among the most significant and complex challenges faced by companies and boards, with a variety of requirements emanating this year from numerous governmental authorities and non-governmental organizations. This Mayer Brown white paper offers a thumbnail sketch of key features and differences of a dozen authorities, followed by considerations for boards concerning

Two new bills have been passed in California as part of a “Climate Accountability Package” that require US-based companies “doing business” in California to make disclosures about their emissions and climate-related financial risks. These are (a) the Climate Corporate Data Accountability Act (California Senate Bill 253 (SB-253)) and (b) the Climate-Related Financial Risk Act (California

With the advent of the COVID-19 pandemic, there are numerous issues to contemplate in M&A due diligence. For one, parties in an M&A transaction need to consider whether the target company has established sufficient protocols to enable due diligence to be conducted entirely virtually. In this Legal Update, we provide a summary of many of

The US Securities and Exchange Commission (SEC) has announced an increase in the filing fees to be paid by public companies and other issuers during the SEC’s 2020 fiscal year. Effective October 1, 2019, the filing fee rate will increase approximately 7.1 percent from the current rate of $121.20 per million dollars to $129.80 per