Caroline Kim

Nov 26, 2024 | jdsupra.com | Marc S. Gerber |Jeongu Gim |Caroline Kim

In collaboration with [co-author: Randi Val Morrison]I. IntroductionEarlier this year, the Securities and Exchange Commission (SEC) adopted long-anticipated rules mandating climate-related disclosures in public companies’ annual reports and registration statements (SEC Climate Rules).1 While the new rules subject many disclosure requirements to a materiality standard, they nevertheless mandate significant climate-related disclosures and disclosure-related determinations for companies.

Oct 29, 2024 | jdsupra.com | Raquel Fox |Caroline Kim |Elizabeth Malone

California continues to be at the forefront of climate-related disclosure regulations. On September 27, 2024, California Gov. Gavin Newsom signed into law Senate Bill 219, Greenhouse Gases: Climate Corporate Accountability: Climate-Related Financial Risk (SB 219).

Sep 26, 2023 | lexology.com | Brian V. Breheny |Raquel Fox |Andrew Brady |Ryan Adams |Caroline Kim |James Rapp | +5 more

In September 2023, the California Legislature passed Senate Bill 253, Climate Corporate Data Accountability Act (SB 253) and Senate Bill 261, Greenhouse Gases: Climate-Related Financial Risk (SB 261). California Gov. Gavin Newsom has announced he intends to sign the bills into law. The bills would require companies with significant revenues doing business in California to publicly disclose greenhouse gas (GHG) emissions data and climate-related financial risk reports.

Jul 27, 2023 | resources.disqo.com | Caroline Kim

learn how time spent on Platform impacts off-platform behaviorsAs metaverse and immersive gaming platforms continue to gain traction, more brands are investing in creative brand activations that unlock opportunities to engage audiences in unique and authentic ways. While opportunities abound, the challenge in confidently measuring the impact of advertising on such platforms has presented a barrier for some marketers.

Apr 11, 2023 | lexology.com | Brian V. Breheny |Raquel Fox |Andrew Brady |Ryan Adams |Caroline Kim |James Rapp | +5 more

Conflict minerals disclosures on Forms SD are required to be filed with the Securities and Exchange Commission (SEC) no later than May 31, 2023. The conflict minerals disclosure rules and related guidance have remained at a practical standstill for the past few years following legal challenges to the rules and a remand to the SEC for further action.