October 29, 2021
Society and Municipal Bonds: ESG Disclosure Updates
Recent developments in municipal disclosure relating to Environmental, Social, and Corporate Governance
This is the second installment of Pacifica’s “Society and Municipal Bonds” series focused on developments in municipal disclosure relating to Environmental, Social, and Corporate Governance (“ESG”) factors. Our first ESG disclosure paper can be found here and includes an introductory discussion of both ESG risk and ESG benefit disclosure. ESG disclosure practices are evolving rapidly and this article provides a brief update on some recent developments.