The UN’s Intergovernmental Panel on Climate Change’s Sixth Assessment Report (“IPCC Report“), published on 9 August 2021, delivered the starkest warning to date that human activity is responsible for significant changes in the Earth’s climate. The attention of the world’s scientific, political, and business communities, and of society at large, is increasingly focused
As the focus of lawmakers, regulators, shareholders and society at large increasingly turns to ESG issues, and the extent of legislation, regulation and expectation in this area grows, directors and officers must be mindful of how their duties are evolving, and of the greater scrutiny (through a perhaps unfamiliar lens) that will be applied to
On January 14, 2021, the Financial Services Commission (FSC) announced a series of measures to improve corporate disclosure rules in South Korea, including initiatives to promote ESG and responsible investing (the “Measures“). The Measures include the implementation of mandatory ESG disclosures for listed companies and potential changes to the Korean Stewardship