On September 22, 2021, the Division of Corporation Finance of the Securities and Exchange Commission issued a sample comment letter to highlight its increased focus on climate change-related disclosures or the absence of such disclosures in issuer filings under the Securities Act and the Exchange Act.
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In a recent post, we discussed the various risks, trending issues, and emerging concerns arising from environmental, social, and corporate governance factors. As noted previously, neglecting ESG considerations can result in a number of risks to a company, including risks associated with the reputational, financial, and legal impacts of handling ESG issues poorly. We also observed how managing ESG issues well can enhance corporate value and performance, and create competitive advantages for companies. Given these emerging risks and opportunities, it is perhaps unsurprising that ESG has begun to play a larger role in the M&A context in recent years.
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Environmental, social and corporate governance – like climate change and environmental justice – has been a hot topic of discussion in the early days of the Biden administration. Illustrating the interconnectedness of the trending issues, climate change and environmental justice are pillars of ESG.
Continue Reading Environmental, Social and Corporate Governance: What are the Risks, Really?