Perspectives on SEC Reporting Requirements

Varying Interpretations, Grey Areas, and “Scoping” Your Disclosure for Regulatory and Strategic Purposes

November 30, 2021 2:00pm

Mark Mendelsohn
Paul Weiss

ESG reporting typically included “non-financial” data, and varied significantly between different industry verticals. This in turn presents unique challenges as to what type of information to collect, and how to identify where that data lives – particularly since there is no single framework that works for all industries.

Regardless of industry, the focus on ESG ratings is driven largely by investor demand for ESG data. Lacking definitive ESG regulations, investors rely on ESG ratings to pressure companies to disclose corporate data, with the intention of standardizing criteria and providing that information to investors.

In this session speakers and participants from a variety of different industries will have the opportunity to share how they navigate the grey areas of reporting. We will examine the need to closely and continually monitor evolving disclosure requirements and guidance, to assess whether business activities require reporting under evolving state, federal, and global standards.