Topic
ESG
1,366 published works
Market Edge
Recent ESG legal developments
By DLA Piper
The July issue of our monthly newsletter Horizon is now available. Learn more about an array of ESG legal developments – among them, the ICJ’s historic advisory opinion affirming that a…
China Law Insight
境内外可持续发展或ESG信息披露中环境议题披露范围及披露要求的对比研究
By King & Wood
作者：吴青 张帆 在企业可持续发展或ESG信息披露中，环境议题的选择及披露是重要的一环。由于境内外关于可持续发展或ESG信息的披露要求及披露准则存在不同，不同国际组织也发布了不同的可持续发展或ESG信息披露准则，不同评级机构在对企业进行ESG评级时也适用于不同的评级标准，这些都导致企业在进行可持续发展或ESG信息披露时，对环境议题的选择以及确定具体披露范围及披露内容时面临不同的要求或考量因素。本文结合现有国内外的政策和法律法规，选取国内外典型国家和地区对上市公司可持续发展或ESG信息披露中环境议题的要求，以及国内外适用较为广泛的国际组织标准和ESG评级机构的评级方法，通过对环境议题的选择、披露范围、披露内容的关键指标、披露要求等进行对比分析，以期为企业高质量披露可持续发展信息或ESG信息提供帮助。 阅读更多
The CLS Blue Sky Blog
How a Firm’s Climate Sentiments Affect Its Implied Cost of Equity Capital
By Katsiaryna Bardos, Dev Mishra, Hyacinthe Somé
In a recent paper, we offer fresh insights into how climate-related communication can materially influence corporate finance. We find that firms whose earnings calls contain positive climate change sentiments (effectively…
The CLS Blue Sky Blog
The External Dimension of Directors’ Climate Duties
By Ernest Lim
The corporate law discourse on climate change has largely focused on the “internal dimension” of directors’ duties – whether boards must consider climate-related risks and opportunities that affect firm-specific financial…
Securities Law Prof Blog
New Securities Law Articles in Print
The following law review articles relating to securities regulation are now available in paper format:John W. Bagby & Nizan Geslevich Packin, Market Manipulation Developments, 80 Bus. Law. 297 (2025).Anat Carmy-Wiechman, Giovanni…
Administrative and Regulatory
SEC Commissioner Pierce makes the case against ESG mandates
SEC Commissioner Hester M. Peirce criticized ESG mandates for distorting capital flows, obscuring material information and rewarding "lobbying prowess." The full update can be found here on our US Regulatory…
Ogletree Deakins Insights
DOL Plans to Replace ESG Rule for Retirement Plan Fiduciaries
Quick Hits The DOL will no longer apply a previous rule that allowed retirement plan fiduciaries to take ESG factors into account when selecting investment options. Twenty-six states challenged the…
Securities Law Prof Blog
New Securities Law Articles in Print
The following law review articles relating to securities regulation are now available in paper format:Kevin S. Haeberle, Reforming Securities Litigation & Enforcement for ESG Disclosure, 43 Rev. Litig. 339 (2024).Nicole…
The CLS Blue Sky Blog
How the EU Sustainability Mandate’s Impact on U.S. Companies Is Evolving
By Luca Enriques, Matteo Gatti, Roy Shapira
In a recent paper, we examine how the EU Corporate Sustainability Due Diligence Directive (CS3D) could reshape the behavior of American corporations. The CS3D holds large corporations legally accountable for how…
China Law Insight
欧盟ESG法规或将迎来重大调整
By King & Wood
作者：苏畅 刘阳禾 为了应对气候变化、响应社会议题、提升市场透明度并管理长期风险，欧盟一直将ESG（环境、社会与治理）监管视为实现其战略目标的重要政策工具。自2014年起，欧盟就开始通过立法加强ESG监管。2014年10月22日，欧洲议会和欧盟理事会通过了《非财务报告指令》（NFRD），要求大型公共利益实体在年报中披露有关企业可持续发展的非财务报告。此后，欧盟分别于2022年12月14日和2024年6月13日通过了《企业可持续发展报告指令》（Directive (EU) 2022/2464，“CSRD”）和《企业可持续发展尽职调查指令》（Directive (EU) 2024/1760，“CS3D”），进一步扩大可持续发展报告义务的适用范围，并新增供应链可持续发展尽职调查要求。 阅读更多