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Proposed ESG Disclosure and Names Rule Reforms

The US Securities and Exchange Commission has voted to propose amendments to rules and reporting forms to require registered investment companies, business development companies, registered investment advisers, and certain exempt advisers to provide additional information regarding their environmental, social, and governance (ESG) practices. The proposed changes include, among other things, a new taxonomy for funds and strategies, greenhouse gas emissions disclosure and reporting obligations, and new disclosure requirements for funds with names indicating that one or more ESG factors are considered in their investment decision-making process. 

Visit this section to stay abreast of the latest news, and learn about the potential outcomes for funds and advisers. Our Asset Management and Investment Funds lawyers will provide analysis through alerts and webinars to help you navigate this new landscape.

Thought Leadership

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14 August 2025
The White House Unveils Aggressive AI Export Strategy: What Businesses Need to Know
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18 August 2025
IRS Notice 2025-42: What Renewable Developers Need to Know on Beginning of Construction Rules
Alerts/Updates
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8 August 2025
Budget Reconciliation Law Puts Beginning of Construction in the Spotlight
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4 August 2025
DOJ Guidance Aims to Clarify "Illegal DEI," Raising the Stakes for Potential Investigations and Enforcement
Alerts/Updates
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