Corporate ESG Disclosure: Recent Trends and Developments
In this practice note for LexisNexis Practical Guidance, partners Sara Orr and Sofia Martos provide an introduction to the concept of corporate environmental social governance (ESG), generally describe the disclosure frameworks adopted by companies in connection with ESG reporting, and address recent trends and developments in the United States related to ESG disclosure, including expected regulation of ESG disclosure by the U.S. Securities and Exchange Commission (SEC).
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