Environmental, Social, and Governance Matters: The Rapidly Evolving ESG Reporting Landscape
This chapter from “Emerging Trends in Securities Law,” 2022-2023 edition, offers an overview of the ESG trends in the market.
Resources & Tools
Featured Resources
ESG — US State-Level Developments for Private Capital and Financial Institutions
Private capital providers, investors, asset managers, and financial institutions will likely continue to face a fragmented regulatory landscape on ESG matters.
The Global ESG Handbook
An introduction to this multidisciplinary handbook, published by Globe Law and Business, that brings together everything advisers need to know about ESG, including sector and regional trends around the world.
Whistleblow Insights: Recurrent Themes and Common Drivers
With a marked recent increase in the number of whistleblows across the financial services sector, this guide highlights recurrent themes and common drivers.
Private Capital Insights — ESG
Chapter in the latest Private Capital Insights report notes ESG considerations are influencing capital allocation, investment decisions, and portfolio company management.
SEC Investigations Guide
A guide for public company directors, officers, and in-house counsel.
The Book of Jargon Series – Word of the Day®
The Book of Jargon® is a series of practice area and industry-specific glossaries published by Latham & Watkins.
Kenya Climate Change Act 2016
a law that aims to empower social entrepreneurs in Kenya to lead projects that address Climate Change-related problems at the local and national level.
Word of the Day®
Gate to Gate
a narrow Life Cycle Assessment, focusing on only one phase of the production process.
Word of the Day®
Cap and Trade
a method for reducing GHG Emissions globally. Typically, a government institutes a “cap” on the amount of emissions that companies are allowed to emit. Companies that are able to reduce their Emissions below the cap can “trade” or sell their excess polluting allowances to other companies, or bank them for future use. Typically, the cap declines over time to provide an incentive to reduce Emissions.
Word of the Day®
B Corporation
a certified B Corporation is a business structure that balances purpose and profit. B Corporations are legally required to consider the impact of their decisions on the environment, workers, customers, suppliers, and communities.
Word of the Day®
Food Miles
the distance that a food traveled from the place where it was grown or produced to the place where the consumer purchased or ate it. Food Miles are used as one measure of how sustainable a food is — the more Food Miles a food has, the farther it had to travel to reach the consumer, suggesting that more GHGs were emitted to transport it.
Word of the Day®
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