environmental societal and governance

SEC Enforcement and ESG – What You Need to Know

By Robert Sheen | January 4, 2023

When most people think of Securities and Exchange Commission (SEC) enforcement actions, their minds probably jump to sensational crimes seen on the news, like insider trading and Ponzi schemes. Indeed, these do make up a fair number of SEC enforcement actions. But the SEC conducts hundreds of different enforcement actions every year, collecting billions of…

Public Companies Respond to SEC Human Capital Disclosure Requirement

By Robert Sheen | January 3, 2022

A recent survey conducted by Gibson Dunn shows how 451 public companies responded to the U.S. Securities and Exchange Commission’s (SEC) adopted amendments on human capital reporting and disclosures. Effective November 9, 2020, the amendments added human capital resources as a disclosure 101(c). The SEC requires disclosures to include “the number of persons employed by…