ESG Resources

Cooley’s resources for companies related to climate reporting in the US.

Articles

Comparing the SEC Climate Rules to California, EU and ISSB Disclosure Frameworks

March 18, 2024

A high-level comparison of the frameworks of the climate rules from the SEC, California, the EU and ISSB” for the sentence on the resources page

SEC Adopts Climate Reporting Requirements

March 7, 2024

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

New California Law Established Significant Disclosure Requirements Related to Climate Goals, Claims and Offsets Beginning January 1, 2024

October 16, 2023

Explanation of Assembly Bill 1305, the Voluntary Carbon Market Disclosures Act (VCMDA)

California GHG Emissions and Climate Risk Bills Near Finalization

September 19, 2023

All about the California Climate Accountability Package – Senate Bills 253 and 261

Life Sciences ESG Reporting Practices

November 14, 2022

A deep dive into trends in life sciences companies’ ESG reporting

ESG Ratings: Considerations in Advance of Proxy Season

November 11, 2022

Our report on which ESG ratings applied to companies when filing their 2023 proxy

Misleading ESG Claims – Will They Wash?

September 26, 2022

FAQ on proposed rules affecting all public companies listed on a US exchange

SEC Climate Change Disclosure Proposal: What Non-US Companies Need to Know

June 23, 2022

A breakdown on ‘greenwashing’ and how countries are starting to regulate it

SEC Proposed Watershed Climate-Related Disclosure Requirements

April 15, 2022

The SEC’s initial proposal for public company climate disclosure rules

Key Resources

SEC Final Climate Rules: Key Facts and Considerations

Last Updated March 2024

What you need to know about the SEC’s final climate reporting rules

2023 California Climate Disclosure Laws FAQ

Last Updated November 2023

Questions and answers on Assembly Bill 1305 and Senate Bills 253 and 261

Proposed Federal Supplier Climate Risks and Resilience Rule: Significant and Major Contractors FAQ

Last Updated June 2023

What you need to know about the plan to protect federal supply chain from climate-related risks 

Webinars

SEC Annual Reporting Workshop Series 

Cooley’s annual workshop covering hot topics for public companies, including US climate reporting

SEC Climate Disclosure Rules – Overview of the Newly Adopted Requirements and Next Steps

March 12, 2024

Unpacking the SEC’s long-awaited rules on climate-related disclosures

New California Climate Disclosure Laws – Claims, Goals, Emissions Reporting and Financial Risk

February 6, 2024

Understanding how California's three new climate disclosure bills may affect your business

Wall Street Journal’s Keeping Pace with Climate Regulations: The Outlook for Regulations

February 6, 2024

Cooley partner Beth Sasfai speaks with the Wall Street Journal about the significance of evolving sustainability regulations and what companies need to do to comply

New California Rules for Climate Claims and Goals: What to Expect From the Surprisingly Broad AB 1305

November 2, 2023

Understanding potential challenges to AB 1305’s interpretation and application

Blogs

Productwise 

Blog posts related to regulation and compliance with ESG product requirements

Cooley PubCo Blog 

Award-winning blog for public companies and their ESG-related concerns

Climate and Sustainability Regulations: 2024 End-of-Year Review

Look back at key developments in climate and sustainability regulation in 2024, with a focus on important issues to anticipate in 2025 – in particular, the global rise of sustainability reporting.