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.
Gate to Gate
a narrow Life Cycle Assessment, focusing on only one phase of the production process.
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®
Scenario Analysis
a methodology, promoted by the TCFD, by which companies define a range of qualitative and quantitative climate change scenarios, including a 2°C scenario, that provide a reasonable range of potential future climate states. Scenario analyses evaluate the potential resilience of companies’ strategic plans to the different future states.
Word of the Day®
Vision 2050
WBCSD’s Vision 2050 report maps a pathway leading to a global population of some nine billion people living well, within the resource limits of the planet by 2050. This work results from an 18-month collaborative effort including engagement with CEOs and experts, as well as dialogues with more than 200 companies and external stakeholders in some 20 countries.
Word of the Day®
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Words of Wisdom
The US Securities Laws: Commentary on the Law and the Lore documents some of the interesting US securities laws questions we have encountered.