ESG Resource Center | ESG Resources

MoFo is known for our thoughtful and, in many cases, groundbreaking approach to ESG that focuses on three core areas:

helping companies and investors to make sense of the rapidly changing regulatory landscape and to look beyond compliance to risks and opportunities;
preparing companies to see around corners and be prepared for what is coming, particularly in emerging areas like cyber, human rights, climate, and responsible tech; and
structuring deals and operations to maximize both material ESG factors and positive net impact.

“Impact” generally includes considerations of the impact of a company’s goods and services or stakeholders in additional to shareholders, including employees, the community, and the natural environment, while ESG focuses on overall company anatomy and strategy, in relation to ESG issues that are material to operations.

The following resources provide practical insights into how you can effectively integrate ESG considerations and drive true impact.

Client Alert
SEC Adopts Climate Change Disclosure Rules for Public Companies
On March 6, 2024, two years after the issuance of a proposing release and following more than 24,000 comment letters and 4,500 unique letters submitted in response, by a vote of 3-2, the U.S. Securities and Exchange Commission (“SEC”) adopted new rules with respect to climate change disclosures for publicly traded companies.
Client Alert
ESG and Sustainability: 2023 Year in Review & 2024 Predictions
In the series of trends and outlooks, we provide a snapshot of major developments in the ESG and sustainability space in 2023 and provide our predictions for 2024.
MoFo Report
Asia Funds ESG Report 2023
For the second year, MoFo and AVCJ surveyed 100 Asia-headquartered Fund General Partners (GPs) with USD 1 billion+ AUM to gain their insights on how environmental, social and governance (ESG) and sustainability considerations are impacting their investments and the market. Find out more.
Client Alert
California Enacts AB 1305 to Strengthen the Voluntary Carbon Market and Continues to Lead on Climate Regulation
California took a significant step toward promoting transparency and integrity of voluntary carbon markets (VCMs) and climate-related claims by enacting Assembly Bill 1305: the Voluntary Carbon Market Disclosures Business Regulation Act (VCMDA).
Client Alert
California Climate Laws Require Public Disclosure of Greenhouse Gas Emissions and Climate-Related Financial Risks
California Governor Gavin Newsom signed into law two key climate bills that require companies to publicly provide additional climate-related disclosures in the coming years.
Client Alert
ESG Claim to Fame: Addressing Fund Names and Safeguarding Investor Expectations Under the SEC's Amended Names Rule
The U.S. Securities and Exchange Commission (SEC) adopted amendments to the "Names Rule" to address fund names that are likely to mislead investors about a fund's investments and risks, and, most notably, names that indicate a fund's investment decisions incorporate one or more ESG factors.
MoFo Report
GCs and ESG: Practices, Priorities and Perspectives
MoFo once again partnered with Corporate Counsel to launch a 27-question benchmarking survey of in-house counsel querying organizational, individual, and departmental attitudes and approaches to ESG issues. Find out more.
Client Alert
Inside the IFRS S1 and S2 Sustainability Disclosure Standards – Understanding Current Intersections and Future Outlooks
The standards address longstanding reporting challenges, equipping companies and investors to better understand performance and comply with ever‑evolving regulations.
Client Alert
SCOTUS Effectively Ends Affirmative Action for College Admissions: What This Decision Might Mean for Workplace Diversity Programs
Employers should consider their workplace DEI programs and strategies as they brace for the potential impact of the Court ending affirmative action for college admissions. Read more about the potential implications in our client alert.
Client Alert
Sustainability and Antitrust – Do the EU Commission’s New Horizontal Guidelines Bring Fresh Momentum to the Debate and Provide Legal Certainty for Companies?
This client alert provides an overview of the novelties related to sustainability cooperations between competitors and an outlook on the impact of the New Horizontal Guidelines.
Client Alert
Uncertainty in Carbon Markets Leads to Novel Carbon Offset Litigation
MoFo regularly advises companies in developing multi-pronged strategies to both set and meet climate goals – read more about this in our client alert.
Mofo Report
Strengthening Outcomes: Impact and Financial Value at Exit
MoFo and Impact Capital Managers (ICM) published a new report that explores different aspects of impact investing and how an impact-focused approach can generate alpha for investors.
MoFo Report
Environmental Sustainability Committee 2022 Annual Report
MoFo has a long-standing commitment to the importance of environmental sustainability in the firm’s operations. Read more about this in our 2022 Annual Report.
Webinar & Podcast Series
MoFo + BSR: ESG Influencers – Leading Transformative Change
Access previous episodes from our monthly conversation series, ESG Influencers – Leading Transformative Change.
Client Alert
Update to UK Green Finance Strategy
Read our “Green Finance: A Roadmap to Sustainable Investment” policy paper and client alert discussing the proposed greenwashing measures of the Financial Conduct Authority (FCA).
Article
Responsible AI as Part of a Company's ESG Framework
Access the MoFo authored Daily Journal article explaining how Responsible AI practices in combination with ESG frameworks can be applied both to mitigate risk and support ESG goals.
Client Alert
Corporate Sustainability: EU to Expand ESG-Related Reporting Obligations
The new Corporate Sustainability Reporting Directive (CSRD) rules will have an enormous impact on business and the way it is reported – not only within the European Union, but also for non-European companies. Read more about these new rules in our client alert.
Client Alert
The $369bn Climate Deal: America’s Path to Climate Resilience
The Inflation Reduction Act of 2022 dedicates $369 billion to energy security and climate-related initiatives and promises to advance the United States’ clean energy objectives. Read our client alert.
MoFo Report
Legal Innovation in Impact Investing
MoFo and Impact Capital Managers (ICM) published a report to provide insight into the various strategies and impact provisions that impact investors are using to substantiate and support their impact goals.
Resource
Impact Investing Resource Center
MoFo’s dedicated impact investing resource center provides practical insights into how you can effectively achieve your impact goals.
Resource
Above Board Resource Center
With Above Board™, we invite you to learn more about the many ways that we can support and strengthen your board, your organization, and your impact.

ESG + Sustainability Resource Center

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