ESG Considerations for Public Companies

Summary

This practice note focuses on environmental, social, and governance (ESG) as it relates to U.S. public companies, discussing (1) a background overview of ESG factors and history of ESG and the SEC, (2) the existing SEC disclosure regime, (3) developing ESG strategies and disclosures, (4) voluntary ESG disclosures, (5) what boards should be aware of, and (6) best practices in drafting ESG disclosures.