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V&E Quarterly Securities & ESG Updates - Summer 2023

Welcome to Vinson & Elkins’ Securities and ESG Updates. Our aim is to provide insights into notable developments in securities reporting and the environmental, social and governance space over the quarter and, where applicable, offer calls to action for contacting V&E.

To read the full report, click here.

Table of Contents

  • Letter From the Editors
  • Proxy Season 2023 — What We’re Seeing
  • SEC (and Delaware) Watch
  • Anti-ESG (and Pro-ESG) at the State Level
  • COSO Internal Controls Over Sustainability Reporting
  • ESG Metrics In Compensation
  • Update on Board Diversity
  • Biodiversity
  • European Frameworks Regarding Climate Disclosure
  • Environmental Justice
  • High Profile Exits from Net-Zero Insurance Alliance
  • Greenwashing
  • Increased Focus On Employee Voice
  • Political Engagement Disclosure

This information is provided by Vinson & Elkins LLP for educational and informational purposes only and is not intended, nor should it be construed, as legal advice.