"Introduction to ESG" from Paul Weiss provides an overview of the types of topics typically encompassed within the "E," the "S," and the "G" and the evolving disclosure landscape, accompanied by sound considerations to mitigate legal and reputational risks associated with voluntary disclosure. Among other things, the firm suggests companies establish an ESG disclosure team (which may be the company's Disclosure Committee or a subcommittee of the Disclosure Committee used for financial reporting purposes) to monitor the company's ESG disclosures and commitments (wherever located) and those of its peers, and to apply the same degree of care and rigor to ESG disclosures as other types of public disclosures.
See our new Society/Gibson Dunn & Crutcher: "ESG Legal Update: What Corporate Governance & ESG Professionals Need to Know." This post first appeared in the weekly Society Alert!