ESG Reporting and SEC Enforcement

ESG reporting

In recent years, the Securities and Exchange Commission (SEC) has been increasingly focusing on corporate Environmental, Social, and Governance (ESG) policies and statements. Fraudulent practices related to ESG efforts and outcomes have come under scrutiny, as investors are now considering ESG factors when making investment decisions. The SEC has initiated enforcement actions against companies for…

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Public Companies Respond to SEC Human Capital Disclosure Requirement

SEC Human Capital Disclosure

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…

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