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sustainability disclosure and analysis

Principles Plus SASB Standards

ELR Article

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...

The Need for SEC Rules on ESG Risk Disclosure

ELR Article

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...