This browser is not actively supported anymore. For the best passle experience, we strongly recommend you upgrade your browser.
Welcome to Reed Smith's viewpoints — timely commentary from our lawyers on topics relevant to your business and wider industry. Browse to see the latest news and subscribe to receive updates on topics that matter to you, directly to your mailbox.
| less than a minute read

SEC Eyes Third Party Review of ESG Reports

The U.S. Securities and Exchange Commission (SEC) is evaluating to what extent companies use outside parties to review their environmental, social, and governance (ESG) reports as the SEC considers expanding disclosure rules.  The SEC recently stated that third party review of ESG reports are inconsistent and "the level of assurance, or in some respects the reporting of the assurance, are not always as clear as it might be."

The SEC is drafting rules aimed at requiring carbon emissions disclosure and necessitating that companies evaluate the risks and opportunities that they face due to climate change.


climate change, esg, sec