ESG Disclosure

On the ESG and sustainability disclosure regime — SEC climate rules, CSRD, TCFD, SASB, the materiality assessments that drive disclosure scope, and the practical drafting questions that show up in 10-Ks and sustainability reports.

2 articles

ESG Disclosure

ESG Disclosure Materiality: Six Questions That Should Drive Your Materiality Assessment

ESG materiality assessment is the foundation of any disclosure that holds up under scrutiny. Most assessments are too broad. Six questions sharpen…

Marcus Tanaka May 11, 2026 6 min read

ESG Disclosure

The 2024 SEC Cybersecurity Disclosure Rules: Six Things That Actually Changed in Practice

The SEC cybersecurity disclosure rules took effect in late 2023 and have now produced their first full disclosure cycle. Six features of…

Marcus Tanaka May 11, 2026 5 min read