ESG Resources

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


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

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

June 23, 2022

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

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 


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

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

ESG Myths: Separating Fact from Fiction

Tune in as Beth Sasfai, Cooley partner and head of the firm’s ESG and sustainability advisory practice, unpacks and debunks five common environmental, social and governance myths.