ESG Resources

A brief summary of the SEC’s newly adopted climate reporting requirements and their disclosure dates

For life sciences companies, ESG reporting is often a particularly perplexing subject. Investor focus on ESG matters is generally a more recent phenomenon for industry companies that also often are unsure which ESG topics are relevant to their business, especially earlier-stage companies. We have prepared this report to help life sciences companies begin to answer such questions and provide insight into industry disclosure practices.

As companies prepare for the 2023 proxy season, their ESG performance, as evaluated and rated by various third-party ratings providers, is a key focus. With the growing importance of ESG to institutional investors, specialized funds and the general investing public, ESG ratings are an increasingly important investor relations concern.

In March 2022, the Securities and Exchange Commission announced a long-awaited proposal that would require public companies to disclose extensive climate-related information in their registration statements and periodic reports.

What you need to know about the SEC’s final climate reporting rules | Last Updated March 2024

Questions and answers on Assembly Bill 1305 and Senate Bills 253 and 261 | Last Updated November 2023

What you need to know about the plan to protect federal supply chain from climate-related risks | Last Updated June 2023

Annual workshops featuring interactive sessions that dive into the particulars of drafting various SEC disclosures, identify common pitfalls to avoid and offer practice guidance.