“Investors and companies must navigate major differences in US and international reporting frameworks.” [COMMENTARY] A few years ago I was…Continue reading2 Major Changes to the SEC Climate Rule, and What They Mean for Investors

“This article analyzes the salience of ESG ratings and considers certain methodologies underlying their calculation for professionals. The article also…Continue readingUnderstanding ESG Ratings: Legal Insights & Perspectives

“While the ‘E’ in ESG has received significant attention, effort, and investment from regulators and organizations alike, the ‘S’ pillar,…Continue readingTaking a Strategic Approach to the ‘S’ in ESG: Creating a Social Impact Strategy

“Although Europe has spearheaded more stringent ESG regulations, dealmakers in all surveyed countries, including those in the US, recognize the…Continue readingThe Payoffs and Pitfalls of ESG Due Diligence

“In a recent paper, we argue that amidst the enthusiasm about ESG, a critical parameter has gone virtually unnoticed: corporate tax…Continue readingThe Missing “T” in ESG