Securities,
Corporate,
Administrative/Regulatory
Nov. 17, 2021
A guide to SEC’s sample letter to companies on ESG disclosures
Environmental, social and governance factors have pushed to the forefront of the Securities and Exchange Commission’s attention in recent years.
Raymond Marshall
Partner
Sheppard Mullin Richter & Hampton LLP
Email: rmarshall@sheppardmullin.com
Raymond is a business litigation and white collar investigations partner in Sheppard Mullin's San Francisco office. He is also the Team Leader of the White Collar Defense and member of the ESG and Sustainability Team.
Matthew Lin
Associate
Sheppard Mullin Richter & Hampton LLP
Email: mlin@sheppardmullin.com
Matthew is an associate in the Government Contracts, Investigations and International Trade Practice Group in Sheppard Mullin's Los Angeles office and a member of the ESG and Sustainability Team.
Environmental, social and governance, aka “ESG,” factors have pushed to the forefront of the Securities and Exchange Commission’s attention in recent years. In September, building on prior guidance, the SEC’s Division of Corporate Finance released a sample comment letter that requests additional information from companies related to climate change. The letter does not create new substantive law, but it illustrates the SEC’s increased interest in ESG and climate-relate...
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