On the second episode of this series, Kevin Muhlendorf and Holly Wilson provide updates from the first quarter of 2022. The pair covers the SEC’s recent aggressive approach to Environmental, Social, and Governance (ESG) issues and what the SEC is calling its first major ESG enforcement action: Securities & Exchange Commission v. Vale S.A. Join Kevin and Holly as they discuss the background of the Securities & Exchange Commission v. Vale S.A case, the ongoing class-action complaint that pre-dates the SEC’s, and the takeaways for companies and executives from both. The pair lays out what public and private entities need to watch for in order to avoid SEC scrutiny.