Traversing The Shifting Sands of ESG Reporting Compliance

In an article recently published by Law360, Patrick Späth, Ryan Adams, Krista deBoer and Suz Mac Cormac discuss the corporate obligations in relation to ESG and climate-related risks. In particular, the article discusses U.S. Federal, U.S. State and EU reporting compliance.

“Corporate obligations relating to ESG and climate-related risks currently consist of a patchwork of differing regulations, regulatory regimes and requirements. Many of these regulations are relatively new and, moreover, have been subject to fast-paced changes arising from political and legal pressure.”

“Governments, regulators, investors and activists have taken differing positions on these issues, and, adding to the confusion, many of their positions have changed in a relatively short time frame. Recently, legislators and regulators in the U.S. and abroad have scaled back or eliminated environmental, social and governance-related legal obligations.”

Read the full article.