As the new Administration has gotten underway in the United States, we at the SEC have recently published a new regulatory agenda. It covers a lot of ground: investment fund rules, insider trading, shareholder democracy, special purpose acquisition companies, and much more. Today, I won’t cov...
As the new Administration has gotten underway in the United States, we at the SEC have recently published a new regulatory agenda. It covers a lot of ground: investment fund rules, insider trading, shareholder democracy, special purpose acquisition companies, and much more. Today, I won’t cov...
SEC气候信息披露最终规则是紧随其后出台。与这些规则类似,SEC的最终规则也利用了现有的披露框架,如温室气体协议(GHG Protocol)和气候相关财务信息披露工作组(TCFD)所建立的框架。然而,虽然IFRS可持续发展披露标准和CSRD涉及广泛的可持续和ESG议题,但SEC的最终规则仅涉及与气候相关的内容。SEC并未将其他标准(如IFRS可持续...
英国金融监管局ESG总监表示,该准则将在提高短期标准方面发挥重要作用,并将继续适用于不在未来潜在监管范围内的任何公司。 但有批评人士认为,ESG评级方法过于复杂、不透明,且倾向于奖励披露更多信息的公司,而不是那些最有能力管理ESG风险或在...
As the new Administration has gotten underway in the United States, we at the SEC have recently published a new regulatory agenda. It covers a lot of ground: investment fund rules, insider trading, shareholder democracy, special purpose acquisition companies, and much more. ...
该披露规则的发布历经了两年的波折,从SEC在2022年3月发布规则草案(The Enhancement and Standardization of Climate-Related Disclosures for Investors)并公开征求市场意见以来,由于企业界的反对和美国在ESG上的争议而多次延长公众意见征询期,到...
该披露规则的发布历经了两年的波折,从SEC在2022年3月发布规则草案(The Enhancement and Standardization of Climate-Related Disclosures for Investors)并公开征求市场意见以来,由于企业界的反对和美国在ESG上的争议而多次延长公众意见征询期,到当地时间3月6日正式出台历经了整整两年。
While many government contractors are now preparing for the SEC regulations to take effect, preparation for reporting under the new EU rules will be an essential topic this fall. Boards and corporate governance committees must evaluate their competency and capacity to oversee ESG-related matters. ...
这与ISSB准则的方式类似,但ESRSs基于财务重要性和影响重要性,因此是一种涉及多方利益相关者的方法。 以这些差异为基本出发点,目前准备遵守ISSB准则和/或ESRSs的美国公司着手分析SEC的气候披露规则时会发现他们处于有利地位。 *鸣谢执业技术部门ESG和SEC监管团队的特约作者。 参考...
“Examiners are tasked with evaluating claims made to clients or actual or prospective investors — neither the Marketing Rule nor the proposed ESG-related rule changed that dynamic,” Joseph adds. Firms face widening ESG compliance risk With the expansion of rules and priorities by the SEC, what...