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Sustainability

Making Sustainability Disclosure Sustainable

The extent to which corporations should incorporate sustainability objectives into their operational decisionmaking is highly contested, as is the relationship between societal impact and economic value. At the same time, issuers are...

Sustainability Risk is Investment Risk

In her Making Sustainability Disclosures Sustainable article, Prof. Jill E. Fisch proposes creating a Sustainability Discussion and Analysis (SD&A) section to expressly obligate reporting companies to disclose their three...

Making Mandatory Sustainability Disclosure a Reality

As we have come to expect from Prof. Jill Fisch, her recent article entitled Making Sustainability Disclosure Sustainable introduces a novel and thoughtful policy proposal on a matter of critical importance to investors....

The Need for SEC Rules on ESG Risk Disclosure

Sustainability disclosure is at an impasse. Today’s environmental, social and governance (ESG) disclosure is not delivering the decision-useful information financial markets need, yet the U.S. Securities and Exchange Commission (SEC) so...

Principles Plus SASB Standards

Prof. Jill E. Fisch has authored an excellent piece about sustainability disclosure. Her proposal to mandate a new Sustainability Disclosure and Analysis section of SEC filings is an interesting idea for improving the disclosures that...