Internally generated environmental and social (E & S) data forms the basis of external ESG disclosures, communications, and the underlying metrics. This handbook provides guidance on ways to validate E&S data generated by reporting companies.
E&S Data Validation Guidebook
Walmart
Governance
§ 229.1500 (Item 1500 of Regulation S-K) Definitions
Proposed § 229.1501 (Item 1501 of Regulation S-K) Governance.
Amazon
Climate-Related Risks
§ 229.1501 (Item 1501 of Regulation S-K) Governance
Sample Disclosure for Proposed Item 1501:
Apple
Transition Plan
Sample Disclosure for Item 1501:
Proposed § 229.1502 (Item 1502 of Regulation S-K) Strategy, business model, and outlook.
UnitedHealth Group
Risk Management
§ 229.1502 (Item 1502 of Regulation S-K) Strategy
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