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ARTICLE · 24 JANUARY 2022

Market Trends 2020/21: Disclosure Related To Climate Change

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This practice note discusses market trends in 2021 relating to disclosures of climate change risks and mitigation by public companies, which are intertwined with environmental, social, and governance (ESG) issues.

United StatesEnvironment
Anna T. Pinedo
Anna T. Pinedo
Felix R. Zhang
Felix R. Zhang
Gonzalo Go
Gonzalo Go
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This practice note discusses market trends in 2021 relating to disclosures of climate change risks and mitigation by public companies, which are intertwined with environmental, social, and governance (ESG) issues. It also provides illustrative disclosures by public companies regarding how climate change has affected or may affect their operations, both directly (e.g., through disruption of supply chains) and indirectly (e.g., through increased regulatory compliance, mitigation, and litigation costs) and concludes with recommendations regarding preparing and enhancing such disclosures

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This Mayer Brown article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.

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