ESG disclosure mandates

Role of voluntary and mandatory disclosures - Enhesa

Secondly, a mandate may ask companies to disclose any voluntary reporting initiatives they commit to, spotlighting any existing ESG metrics, ESG ...

Understanding ESG disclosures and why they matter to ... - Diligent

ESG disclosures should help an organization to 'tell their story' about their approach to environmental, social and governance issues. A lack of ...

Navigating a New Era of Mandatory ESG Disclosure in Europe

For companies with significant business in Europe, regardless of where they are based, the era of mandatory environmental, ...

SEC ESG-Related Disclosure - UN PRI

The rule requires public companies to disclose certain climate-related information in their annual reports. The final rule is a positive development that will ...

The Effects of Mandatory ESG Disclosure around the World - ECGI

We document a positive effect of ESG disclosure mandates on firm-level stock liquidity. The effects are strongest if the disclosure requirements are implemented ...

Behind the Corporate Veil: How Business Groups Arbitrage ESG ...

Specifically, we document that subsidiaries of parents subject to disclosure mandates experience an increase in the occurrence and frequency of ...

Stock market reaction to mandatory ESG disclosure - ScienceDirect

This study explores the impact of proposed ESG disclosure mandate on equity market movements. Employing an event-study approach, we document negative share ...

Legal Liability for ESG Disclosures

Notwithstanding the SEC's position that it will not—at this time—mandate additional climate or ESG disclosure, companies must still be mindful ...

ESG Disclosure Mandates & Standards Likely to Spur Rise in ...

Partners Carl Valenstein and Franco Corrado spoke with Thomson Reuters Institute (TRI) about how in-house legal departments can mitigate ...

The Regulation Revolution: How Firms Can Prepare for ESG ...

In the U.S., the Securities and Exchange Commission (SEC) is also finalizing its Mandatory Climate Risk Disclosures legislation, requiring SEC ...

Examining the state of worldwide mandatory ESG disclosures

25 countries that introduced mandates for firms to disclose ESG information between 2000 and 2017, including Australia, China, South Africa, and the United ...

Dynamic Disclosure: An Exposé on the Mythical Divide Between ...

The proposed rules reflect the dramatic increase in investor and other stakeholder attention on environmental, social, and governance (ESG) matters in which ...

ESG Disclosure – Keeping Pace with Developments Affecting ...

Finally, companies generally are mandated to make disclosures as needed to prevent other disclosures from being materially misleading. As ...

2024 ESG disclosure - Watershed

SECR mandates disclosure of three energy and emissions metrics along with commentary on actions taken and methodology used. These disclosures ...

The Externalities of Mandatory ESG Disclosure - ECGI

In particular, firms targeted by the 2016 TPA disclosure mandate were already subject to a regulation passed in 2008 by CSRC mandating them to disclose general ...

Why the SEC Should Limit Its Mandates on ESG Disclosures

The regulator must focus on cash-flow impacts and not societal goals, according to a new statement by the Financial Economists Roundtable.

Should the Securities and Exchange Commission Adopt a ...

An SEC-mandated ESG disclosure regime would impose new information-gathering and reporting obligations on companies that today do not ...

SEBI's ESG Disclosure Mandates: Unveiling the Value Chain

The Securities and Exchange Board of India (SEBI) has mandated listed entities to make certain disclosures.

The SEC Has Broad Authority To Require Climate and Other ESG ...

The SEC has the ability and responsibility to require disclosures, including ESG-related disclosures, that would further its mission to protect investors.

Costs of mandatory ESG disclosure likely would outweigh benefits

An expansive government-mandated ESG reporting regime in Canada will likely have social costs that outweigh any social benefits.