Shearman & Sterling led two sessions for The Society for Corporate Governance’s Eastern Regional Fall Conference. For the first session, partner Lona Nallengara (New York – Capital Markets) led a discussion about the priorities of the SEC’s Division of Corporate Finance, including recent guidance related to COVID-19 disclosures, rulemaking activity and other developments in the Division of Corporate Finance. The panel provided practical guidance on how to advise Boards of Directors on the changing ESG landscape, with a focus on a number of ESG impact areas, including the creation and execution of a sustainable ESG strategy, reporting practices and risk management.