By: Emma Abrams There are more and more incentives for businesses ready to be climate-forward, but there are also new regulations that will require companies to disclose climate information. One of those is the European Union’s Corporate Sustainability Reporting Directive (CSRD), which entered into effect Jan 5, 2023. Under the already existing Non-Financial Reporting Directive…
Tag: Reporting
Proposed SEC Rules on Climate Disclosure: what does it mean for business?
By: Emma Abrams In 2022, the US Securities and Exchange Commission (SEC) proposed new rules on the climate disclosures required of publicly traded companies. These new rules would require registrants to report the following: The inclusion of Scope 3 emissions in required reporting is the biggest change from current requirements. Reporting scope 3 is essential,…
EU’s New ESG Reporting Rules Will Apply to Many US Issuers
This article was originally posted by Emma Bichet, Jack Eastwood, and Michael Mencher, Cooley LLP, on Wednesday, November 23, 2022 in the Harvard Law School Forum of Corporate Governance. Is your company doing business in the European Union? If so, they are requiring more stringent reporting on environmental, social and governance (ESG) reporting the the SEC…