*鸣谢执业技术部门ESG和SEC监管团队的特约作者。 注释: [1] 详情请见:https://www.sec.gov/files/rules/final/2024/33-11275.pdf [2] 详情请见:https://www.sec.gov/files/rules/interp/2010/33-9106.pdf [3] 详情请见:https://www.sec...
social and governance ("ESG") factors considered by funds and advisers, and to also expand the regulation of the naming of funds with an ESG focus.1These proposed rules follow the landmark SEC proposal
Whether or not the newly proposed rules will help to standardize the information provided to investors is yet to be seen. Regardless, those investors recognize the value of standardization, and the global debate has turned its spotlight on organizations’ ESG policies and disclosures, Morrison explain...
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
In particular, the proposed rules would require a registrant to disclose the following information on a disaggregated and aggregated basis: Scope 1 Emissions. Direct GHG emissions from operations. Scope 2 Emissions. Indirect GHG emissions from the generation of purchased or acquired electricity or other...
IBM Envizi’s existing suite ofESG reporting solutionsare well placed to support SEC’s proposed rules announced in March 2022, by supporting organizations to meet stringent ESG reporting commitments within an auditable, single system of record built on the GHG Protocol. ...
The SEC’s proposed ESG rules in total should give firms a reason to work on their compliance practices in advance of new rules, states law firm Mayer Brown LLP in arecent client note. “Although not directly embedded in any new rule or amendment, an SEC expectation is clearly set out in...
Commentary: These rules seem to negate any overreaching contractual terms, but since they are not prohibited, they will need to be enforced on a case-by-case basis. Preferential Treatment This section was originally highly controversial among limited partner investors as it proposed a prohibition on...
An AICPA director with a focus on ESG explains the many shifts happening in the compliance and reporting landscape in this podcast episode with transcript. October 17, 2023 SEC addresses securities transparency; PCAOB addresses audit concerns The SEC adopts several rules and amendments expanding and ...
The G&A Institute prepared this Resource Paper as a brief guide to the draft rule, noting that we can expect changes to what has been proposed by the Commission when we see the Final Rule some months off. We will continue to share news and perspectives on the pending rule wh...