Conflict Minrals: Recent Climate and ESG Disclosure Activity — What Does It Mean for the SEC’s Conflict Minerals Rule?

Mar 24, 2021 | National Law Review
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In its first two months, the Biden Administration has given significant attention to climate-related and environmental, social, and governance (ESG) disclosure issues. Of course, these actions are just the start.  Much of the Biden Administration’s focus is likely to be on climate-risk.  Some investment advisers and asset managers are advocating for guidance and specific disclosure standards on climate-related matters.  Environmental and governance disclosures have been included in public reporting for some time, but more specific disclosure requirements in those areas may come as well.