Article LexisNexis Practical Guidiance

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).

Read the article 

This excerpt from Practical Guidance®, a comprehensive practical guidance resource providing insight from leading practitioners, is reproduced with the permission of LexisNexis. Reproduction of this material, in any form, is specifically prohibited without written consent from LexisNexis.