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Public Chatter

Public Chatter provides practical guidance—and the latest developments—to those grappling with public company securities law and corporate governance issues, through content developed from an in-house perspective.

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The SEC’s Climate Proposal: Board Oversight

Digging further into the SEC's proposing release for climate disclosure, the SEC's proposal would elicit disclosure about a board's oversight of climate-related matters.

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The SEC’s Climate Proposal: Disclosing Targets & Goals

Digging further into the SEC's proposing release for climate disclosure, the SEC's proposal would elicit disclosure about a company's climate targets and goals – for those companies that have done that sort of thing. We have

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The SEC’s Climate Proposal: Impact on Financial Statements

Digging further into the SEC's proposing release for climate disclosure, the SEC's proposal would expand Regulation S-X and create specific requirements for a note to financial statements addressing climate change issues in a number of ways. This is a big deal.

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In-House Corner: Working With Broadridge During Proxy Season

This feature of our blog is where our in-house readers share tips, anecdotes and thoughts about things that come up in their daily practice.

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California’s “Underrepresented Communities” Board Diversity Law Struck Down

Last week, one of California's two board diversity statutes was ruled unconstitutional when the Los Angeles Superior Court issued a 24-page order

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The SEC’s Climate Proposal: Disclosing Internal Carbon Pricing

Digging further into the SEC's proposing release for climate disclosure, the SEC's proposal would elicit disclosure about a company's internal carbon price – for those companies that do that sort of thing.

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The SEC’s Climate Proposal: Disclosing Carbon Offsets

Digging further into the SEC's proposing release for climate disclosure, the SEC's proposal would elicit disclosure about carbon offsets – for those companies that engage in that sort of thing.

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In-House Corner: Climate Disclosure Bracketology

This feature of our blog is where our in-house readers share tips, anecdotes and thoughts about things that come up in their daily practice.

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"What Companies Should Know Now About the SEC’s Proposed Rule on Mandatory Climate Disclosures — and How to Plan Ahead"

I'm excited to share our firm memo - "What Companies Should Know Now About the SEC's Proposed Rule on Mandatory Climate Disclosures — and How to Plan Ahead" - authored by Kevin Feldis, Angela Luh, Allison Handy and Bo Uug

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The SEC’s Climate Proposal: Assessing “Transition Risks”

Following up on Broc's blog about disclosure of "physical risks," in parsing the SEC's proposing release for climate disclosure, the SEC's proposal would elicit disclosure about "transition risks

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The SEC’s Climate Proposal: Assessing “Physical Risks”

In parsing the SEC's proposing release for climate disclosure, there are a fair number of new concepts for securities lawyers to get their arms around – and we will get around to covering those in this blog.

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The SEC’s Climate Proposal: When Should Scope 3 Emissions Be Considered “Material”?

Following up on Allison's blog about the SEC's climate disclosure proposal and "materiality," this blog drills down deeper because under the SEC's proposal, companies would be required to make Scope 3 emissions disclosures – only if material (or if the company has s

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Two Major Sustainability Standard Setters to Align! ISSB & GRI

We take a break in our blogging about the SEC's climate disclosure proposal to share some breaking news.

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The SEC’s Climate Proposal: Where Did We Wind Up With “Materiality”?

Leading up to the recent issuance of the SEC's climate disclosure proposal, there has been much debate regarding the definition of "materiality" – both outside the SEC and reportedly even within it.

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"How Much Is This Gonna Cost Us?" The SEC’s Climate Economic Analysis

Following up on Allison's blog about 9 things you should know about the SEC's climate rule proposal.