The regulatory landscape for ESG disclosure by U.S. public companies faces potentially dramatic changes, with the Securities and Exchange Commission ("SEC") proposing rules that would mandate comprehensive climate change disclosures and integrate key aspects of sustainability reporting with annual reports. Against this backdrop, White & Case surveyed the SEC filings of 50 companies in the Fortune 100 to assess the latest trends in ESG disclosure.
Read the full Survey "ESG Disclosure Trends in SEC Filings – Annual Survey 2022" (PDF)
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