ESG Intel shares valuable insights from Langan’s team of experts regarding trending topics in ESG. These articles offer information and guidance to help make informed decisions on a range of subjects, from proactively responding to new regulations to developing a holistic ESG program to reducing GHG emissions, and much more.
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Featured Articles
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...On How Climate Transparency Creates Web of Requirements
ESG INTEL
Since its release in March, the Securities and Exchange Commission’s (SEC) Climate Change Reporting Rule has dominated climate change disclosure discussions. However, the rule includes pointed deviations from California’s groundbreaking climate change disclosure legislation released in late 2023. These differences...
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...On California Climate Change Disclosure Rules
ESG INTEL
On October 7, 2023, California Governor Gavin Newsom signed legislation requiring high-revenue companies (more than $1 billion per year) doing business in California to publicly report their annual scope 1, 2, and 3 greenhouse gas (GHG) emissions by 2026. The legislation, known as the Climate Corporate Data Accountability Act (SB 253), requires subject...
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...On Identifying Weak Links in Your ESG Program
ESG INTEL
Environmental, Social, and Governance (ESG) disclosures have evolved beyond reporting operational metrics like carbon emissions, employee professional development, and board diversity. Today's corporate disclosures encompass an increasingly complex landscape of climate-related risks, opportunities, and targets. Yet companies often focus exclusively on...
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...On SEC Climate Change Discolsure Rule - New Anticipated Approval Date
ESG INTEL
Following the Securities and Exchange Commission’s (SEC) proposed rule to compel more in-depth climate change disclosure by its registrants released on April 11, 2022, the issue of when the rule would be finalized has created controversy. Predictions from regulatory commentators ranged from “never” to “late 2022” with...
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...On the Potential Impacts of Emerging State Climate-Related Disclosure Legislation on US Businesses
ESG INTEL
California, New York, and Washington State have worked through 2023 to advance their own climate disclosure requirements ahead of the Securities and Exchange Commission’s (SEC) climate disclosure rule, which is expected to be authorized by the end of October 2023...
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...On An Additional California Climate Change Disclosure Rule
ESG INTEL
California Governor Gavin Newsome gained worldwide attention when he signed legislation on October 7, 2023, requiring high-revenue companies doing business in California to report Scope 1, 2, and 3 greenhouse gas (GHG) emissions and climate-related risks by 2026. He also signed a third GHG-related action, SB1305, which...
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...On Proposed Regulations Affecting Large GHG Emitters
ESG INTEL
During the 27th Conference of the Parties to the United Nations Framework Convention on Climate Change, President Biden announced two proposed regulations on specific categories of large greenhouse gas (GHG) emitters, along with funding for multiple climate change initiatives. These regulations would impose specific...
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...On Why Companies Need an Effective ESG Program Now More Than Ever
ESG INTEL
Investors, customers, and other stakeholders are increasingly seeking Environmental, Social, and Governance (ESG) disclosures, which communicate a company’s performance on environmental impacts; diversity, equity, and inclusion; and ethics and oversight. The global ESG reporting landscape is rapidly shifting...
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...On Moving Forward with ESG Reporting Despite Delayed SEC Climate Rule
ESG INTEL
In 2022, the U.S. Securities and Exchange Commission (SEC) proposed a set of sweeping climate disclosure rules to standardize how the companies traded on its platform report their environmental, social, and governance (ESG) data. The proposed disclosures include greenhouse gas (GHG) emissions, energy...
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...On Supreme Court Limiting EPA’s Authority to Regulate Greenhouse Gas Emissions
ESG INTEL
On June 30, 2022, the Supreme Court of the United States issued a ruling that curtails the EPA’s ability to regulate greenhouse gas (GHG) emissions outside the fenceline of new power plants under the Clean Air Act of 1990. Specifically, the Court said that EPA does not have the authority to create a GHG cap-and-trade...
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...On Reducing GHG Emissions and Offsetting Carbon
ESG INTEL
One of the most controversial topics in ESG management is the acceptable methods of greenhouse gas (GHG) emissions reduction. While it may seem odd that reducing GHG emissions could ever be considered unacceptable, not all GHG reduction methods are legitimate. In fact, illegitimate reductions fall into the realm of greenwashing. For a GHG reduction to be...
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...On Greenwashing
ESG INTEL
Media, lawmakers, and consumers are increasingly using the term “greenwashing” to criticize companies and products marketed as more environmentally beneficial than they actually are. Greenwashing is being used to describe a range of embellishments from minor cases like companies that include splashy greenhouse gas (GHG) emissions reduction stories in their ESG reports...
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...On Developing a Holistic ESG Program
ESG INTEL
Over the last two decades, investing guided by corporate environmental, social, and governance (ESG) principles has become a $35 trillion industry. Investors are increasingly relying on ESG disclosures and scoring to guide decision-making and stakeholders are demanding progress across ESG metrics—particularly on issues relating to climate change, diversity, and...
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