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Raymond Marshall is a business litigation and white collar investigations partner in the firm’s San Francisco office. He is also the Team Leader of the White Collar Defense and Corporate Investigations Team and Team Leader of the Securities Enforcement Team.

Environmental, social, and governance factors (“ESG”) have pushed to the forefront of the SEC’s attention in recent years.  In September, building on prior guidance, the SEC’s Division of Corporate Finance released a sample comment letter that requests additional information from companies related to climate change.  The letter does not create new substantive law, but it illustrates the SEC’s increased interest in ESG and climate-related disclosures under the Biden Administration.
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