Winter 2026 ESG Investing Quarterly Update, Harvard Law School Forum on Corporate Governance

Partner Elizabeth Goldberg and associates Rachel Mann and Yara Ismael co-authored an article for the Harvard Law School Forum on Corporate Governance summarizing recent key developments related to environmental, social, and governance (ESG) issues, with a focus on federal agency enforcement trends and executive orders, state proxy voting and disclosure laws, and climate initiative updates.

The authors discuss the administration’s executive actions, shifting ERISA standards, and congressional and regulatory efforts to recalibrate the role of ESG considerations in proxy voting and retirement investing. The article also examines parallel state-level litigation and climate disclosure developments, as well as the repositioning of major net-zero initiatives amid intensifying political scrutiny.

Read the full Harvard Law School Forum on Corporate Governance article >>