Harvard Corporate Governance

NOVEMBER 17, 2023

Posted by the Harvard Law School Forum on Corporate Governance, on Friday, November 17, 2023 Editor's Note: This roundup contains a collection of the posts published on the Forum during the week of November 10-16, 2023 The California Effect: Visionary Climate Disclosure Laws Will Have FarReaching Impact Posted by Matthew H.

188

188

IVSC

JANUARY 24, 2024

These significant improvements follow an extensive public consultation in 2023 and ensure that the standards remain relevant and supportive for all stakeholders in the valuation process. Some of the key changes are set out below. ESG factors Expanded consideration of ESG factors in valuations, including a dedicated appendix.

Intangible Assets 279

Intangible Assets Compliance Marketability Banking 279

Reynolds Holding

MAY 4, 2023

It is a common refrain, mostly on the political right, that considering environmental, social, and governance (“ESG”) factors when investing is probably illegal. [1] It is a common refrain, mostly on the political right, that considering environmental, social, and governance (“ESG”) factors when investing is probably illegal. [1]

Systematic Risk 117

Systematic Risk Finance Marketability Equity 117

Reynolds Holding

MARCH 19, 2023

In a potentially precedent-setting case, 11 directors of global energy company Shell Plc (formerly Royal Dutch Shell Plc) [1] are being sued in their personal capacity over the company’s energy transition strategy. It follows the May 2021 ruling of the District Court of The Hague in Milieudefensie et al.

45

45

Reynolds Holding

JULY 19, 2023

The Securities and Exchange Commission regulations on climate disclosure, first proposed in March 2022 and likely to be issued in final form in October 2023, [1] have drawn considerable controversy and face an uncertain fate in the inevitable litigation. [2] 4] The new corporate climate disclosure bills may well continue that tradition.

Marketability 75

Marketability 75

Reynolds Holding

APRIL 21, 2022

Voluntary climate-related transition plans, targets and goals, which many financial institutions have adopted or set, would also need to be disclosed under the proposed rules. In addition, financial institutions will need to consider their obligations under certain state, federal and non-U.S. BACKGROUND.

Finance 45

Finance Banking Compliance Equity 45

Reynolds Holding

MAY 9, 2023

The current disclosure obligations set forth in the Schedule 14A form of proxy statement are designed almost exclusively to elicit disclosure from a nominating corporation, not a nominating stockholder. [2] Second, the new rule eliminates the need for activists to mail their own proxy card.

Dividends 45

Dividends Finance Equity Marketability 45