New rule will require listed companies to state whether they have made disclosures in accordance with the TCFD. By Paul A. Davies, Nicola Higgs, Chris Horton, and Michael D. Green On 21 December 2020, the Financial Conduct Authority (FCA) confirmed in a published Policy Statement[1] (the Statement) that it will introduce a new Listing Rule … Continue Reading
The Adopting Release’s inaction on ESG disclosures drew dissension from two SEC Commissioners. By Paul A. Davies, Paul M. Dudek, Ryan J. Maierson, and Kristina S. Wyatt Background On August 26, 2020, the US Securities and Exchange Commission (SEC or Commission) adopted amendments to Regulation S-K — the key rules guiding companies’ disclosures in registration … Continue Reading
