Climate-Related Risk and ESG Considerations for Banking Institutions

This practice note highlights emerging developments to enhance ESG disclosure and climate-related initiatives applicable to U.S. banking institutions. This resource also includes discussion on existing and proposed disclosure requirements of the Securities and Exchange Commission (SEC) related to material environmental, social, and governance (ESG) matters, and explores the regulatory requirements that may arise from the Biden Administration's Executive Order 14030 for federal agencies to review and improve controls and reporting of climate-related financial risks.