ESG Resources
Cooley’s resources for companies related to climate reporting in the US.
Articles
Comparing the SEC Climate Rules to California, EU and ISSB Disclosure Frameworks
March 18, 2024
A high-level comparison of the frameworks of the climate rules from the SEC, California, the EU and ISSB” for the sentence on the resources page
SEC Adopts Climate Reporting Requirements
March 7, 2024
A brief summary of the SEC’s newly adopted climate reporting requirements and their disclosure dates
New California Law Established Significant Disclosure Requirements Related to Climate Goals, Claims and Offsets Beginning January 1, 2024
October 16, 2023
Explanation of Assembly Bill 1305, the Voluntary Carbon Market Disclosures Act (VCMDA)
California GHG Emissions and Climate Risk Bills Near Finalization
September 19, 2023
All about the California Climate Accountability Package – Senate Bills 253 and 261
SEC Climate Change Disclosure Proposal: What Non-US Companies Need to Know
June 23, 2022
FAQ on proposed rules affecting all public companies listed on a US exchange
SEC Proposed Watershed Climate-Related Disclosure Requirements
April 15, 2022
The SEC’s initial proposal for public company climate disclosure rules
Key Resources
SEC Final Climate Rules: Key Facts and Considerations
Last Updated March 2024
What you need to know about the SEC’s final climate reporting rules
2023 California Climate Disclosure Laws FAQ
Last Updated November 2023
Questions and answers on Assembly Bill 1305 and Senate Bills 253 and 261
Proposed Federal Supplier Climate Risks and Resilience Rule: Significant and Major Contractors FAQ
Last Updated June 2023
What you need to know about the plan to protect federal supply chain from climate-related risks
Webinars
SEC Climate Disclosure Rules – Overview of the Newly Adopted Requirements and Next Steps
March 12, 2024
Unpacking the SEC’s long-awaited rules on climate-related disclosures
New California Climate Disclosure Laws – Claims, Goals, Emissions Reporting and Financial Risk
February 6, 2024
Understanding how California's three new climate disclosure bills may affect your business
New California Rules for Climate Claims and Goals: What to Expect From the Surprisingly Broad AB 1305
November 2, 2023
Understanding potential challenges to AB 1305’s interpretation and application
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