In this MB microtalk video, Mayer Brown’s Jen Carlson discusses practical considerations for companies implementing the SEC’s new climate-change disclosure rules, such as conducting gap analyses, reviewing disclosure controls and ICFR considerations.

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In this MB Microtalk video, discussing the SEC’s final climate-change disclosure rules, Mayer Brown’s Matt Bisanz provides an overview of the changes made by the final rules to Regulation S-X, which require a company to include certain climate-related financial statement metrics and related disclosures in a note to its audited financial statements.

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April 3, 2024 Webinar
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After much anticipation, on March 6, 2024, the US Securities and Exchange Commission voted to adopt final rules that require reporting by public companies of climate change-related disclosure. While the final rules differ from the SEC’s controversial proposed rules in significant ways

The Securities and Exchange Commission (the “SEC”) has adopted new rules that require public companies to disclose substantial information about the material impacts of climate-related risks on their business, financial condition, and governance (the “Final Rules”).  The SEC says that “climate-related risks, their impacts, and a public company’s response to those risks can significantly affect

The Securities and Exchange Commission adopted (in a 3-2 vote) final rules related to climate-related disclosures.  These rules had first been proposed in March 2022.  In his opening remarks, SEC Chair Gensler noted that the climate-change related disclosure rules will apply to public companies and to public offerings, and are intended to benefit investors by

As we anticipate, with some trepidation, this week’s final climate change disclosure rules from the Securities and Exchange Commission, it’s important to remember that those rules will remain only a part of the agency’s ESG agenda. There are several pending proposed rules that touch on ESG issues—mostly in the funds area. Likely it will be

The SEC announced an open meeting for March 6, 2024 to vote and consider adoption of final climate-related disclosure requirements for public companies. This comes after nearly two years since the SEC first proposed its controversial rules. Based on public statements from SEC representatives, it appears that the SEC will consider rules that do not

March 6, 2024 Webinar
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Following a remarkable U-turn, discussions continue to take place on the adoption of the EU Corporate Sustainability Due Diligence Directive (“CS3D”), which would introduce mandatory human rights and environment due diligence requirements for both EU and non-EU companies. But what would CS3D

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