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Building a Framework for an ESG Approach in Europe

By In-house counsel members of the ACC Europe ESG Working Group

Are you building or reviewing your organization's ESG program, with a focus on Europe? This tool presents sample frameworks for the environmental, social, and governance components: (i) key considerations, (ii) a detailed map of core ESG subtopics for each of the three ESG facets, and (ii) for each subtopic, potential goals, standards, and metrics, and more.

Articles

EU Sustainability Reporting Standards Include New Worker Transparency Duties

By Diane Gilhooley, Thomas Player, Christopher Shelton (Eversheds Sutherland)

This article discusses the European Commission's adopting the first set of EU Sustainability Reporting Standards (ESRS). The ESRS are mandatory common standards by which in-scope companies must report comparable, consistent and detailed information across environmental, social and governance (ESG) issues.

Articles

The SEC’s Final Climate Disclosure Rules: Requirements, Practicalities, and Next Steps

By Paul A. Davies, Sarah E. Fortt, and Betty M. Huber (Latham & Watkins LLP)

On March 6, 2024, the US Securities and Exchange Commission approved final rules requiring companies to disclose certain climate-related information in registration statements and annual reports.

This resource explains the requirements set forth in the final rules and sets forth practicalities and next steps for compliance.