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May 7, 2020
Recent Trends in Stakeholder Demands and U.S. Securities and Exchange Commission Guidance May Impact Reporting of ESG Metrics

On May 6, 2020, Cravath prepared a memo for its clients entitled “Recent SEC Guidance and Trends in Stakeholder Expectations May Impact Reporting of ESG Metrics in Mainstream Filings.” The memo discusses the continued growing demand by investors and other stakeholders for greater standardization in reporting on Environmental, Social and Governance (“ESG”) matters and the U.S. Securities and Exchange Commission’s Key Performance Indicators Guidance, which became effective on February 25, 2020, as it relates to the disclosure of ESG‑related metrics in their Exchange Act filings. Doing so potentially presents challenges for registrants, including determining whether ESG metrics or other indicators are material for disclosure purposes and whether the registrant is maintaining appropriate disclosure controls and procedures with respect to these items.

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