Public companies and their stakeholders often struggle with effective environmental, social, and governance (ESG) programs in the absence of clear and common standards and regulations. But the landscape is rapidly changing in a way that may impose new risks and costs on companies.
In a dramatic expansion of previous obligations, the U.S. Securities and Exchange Commission (SEC) released a nearly 500-page proposal on March 21, 2022, requiring that publicly traded companies disclose their greenhouse gas emissions and business risks imposed by the changing climate.
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