The SEC’s Rulemaking Agenda: ESG

On June 11, 2021, the Securities and Exchange Commission (“SEC”) released its Spring 2021 Rule List. Among the proposed rulemaking topics are various environmental, social and governance (“ESG”) disclosures. Although companies are facing increased pressure from shareholders to incorporate ESG policies and disclosures, currently, the SEC mostly leaves it to companies to determine whether their ESG risks, initiatives, and policies, if any, rise to a level of materiality for disclosure. However,...
By: Snell & Wilmer

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