Bass, Berry & Sims attorney Sehrish Siddiqui outlined eight tips for companies when disclosing matters related to environmental, social and governance (ESG) issues. Some of the tips include:

  1. Consider including relevant background of directors that would convey experience of effective ESG oversight.
  2. Ensure that the company has procedures and controls in place to operate consistent with any ESG disclosures.
  3. Ensure ESG disclosure included can be updated each year.
  4. Compare ESG disclosures to the disclosure trends to respective industry peers to identify any “market” gaps.

The full article, “Eight Tips for ESG Disclosures,” was published in the January 2022 issue of Insights: The Corporate & Securities Law Advisor and is available online (subscription required) or the available PDF (provided by permission).