与其他气候信息披露法规的比较 近两年,在气候和环境、社会和治理(ESG)相关领域,全球各地陆续颁布了自愿或强制的规则,包括《国际财务报告准则®可持续发展披露标准》(IFRS® Sustainability Disclosure Standards)、《欧盟企业可持续性报告指令》(CSRD)及相关的欧洲可持续性报告标准,以及美国加州的气候立法。SEC气候信息...
Integration Fundsintegrate both ESG factors and non-ESG factors in their investment decisions such that ESG factors are not considered dispositive. Integration Funds would be required to disclose how ESG factors guide their investment process. The disclosure would be brief to avoid o...
On July 7, the Securities and Exchange Commission (SEC) Asset Management Advisory Committee (the Committee) adopted recommendations developed by the Environmental, Social and Governance (ESG) Subcommittee related to ESG disclosure by registered issuers (the Recommendations). The Recommendations are intended...
从严到松,美国SEC气候披露新规,前进还是错失良机? 2024年3月6日,美国证券交易委员会SEC以3比2的投票结果通过了长期悬而未决的气候相关披露规则Climate-Related Disclosure。我们看到了典型的美国式操作:一方面,它表现在为全球气候治理贡献力量,另一方面,却又在其复杂的规则设计中暗藏玄机,让人不得不深思其背后的真实意...
SECShareholder RightsCorporate AccountabilityProxy StatementESG-disclosureFor years, many shareholders—both institutional and individual investors—have pressured the Securities and Exchange Commission ("SEC") to require public companiSocial Science Electronic Publishing...
force to address violations of its ESG disclosure requirements. In recent months, SEC Chair Gary Gensler has also indicated that the SEC would place additional focus on ESG-related disclosures, and has indicated that the SEC would propose a mandatory climate risk disclosure rule by the end of ...
Disclosure mandates will make CEOs more accountable.The business community has clearly embraced the concepts of ESG imperatives and connecting those to strategy and stakeholder engagement. Companies have stood up to talk internally and externally about their ESG commitments, without any mandate. ...
2024年3月6日,美国证券交易委员会SEC以3比2的投票结果通过了长期悬而未决的气候相关披露规则Climate-Related Disclosure。我们看到了典型的美国式操作:一方面,它表现在为全球气候治理贡献力量,另一方面,却又在其复杂的规则设计中暗藏玄机,让人不得不深思其背后的真实意图。
The SEC clarified that where the final rules reference “materiality,” the application will be consistent with existing SEC disclosure rules and market practices and that materiality refers to the importance of information to investment and voting decisions about a particular company...
2024年3月6日,美国证券交易委员会SEC以3比2的投票结果通过了长期悬而未决的气候相关披露规则Climate-Related Disclosure。我们看到了典型的美国式操作:一方面,它表现在为全球气候治理贡献力量,另一方面,却又在其复杂的规则设计中暗藏玄机,让人不得不深思其背后的真实意图。