ESG

"But to be useful to investors, disclosures need to be meaningful. That’s particularly true for ESG-related disclosures, as they are too often inconsistent and incomparable. ...

Agenda has been dominated by ESG, diversity, and private investments of late

"To get to broad ESG disclosure mandates for issuers, we have to reimagine materiality. But reimagining materiality is the same as tossing it in favor ...

"It is entirely reasonable for a person to feel that climate change deserves immediate attention from lawmakers and still question whether the SEC mandating new disclosures from ...

“Climate change poses a major threat to U.S. financial stability, and I believe we must move urgently and assertively in utilizing our wide-ranging and flexible ...

"Fiduciaries should be mindful of these competing concerns so as not to risk undermining the foundation of how shareholders engage with corporate management .... I ...

Herren Lee’s views contrast with two of her Republican colleagues regarding climate change and ESG, but the Democrats will enjoy a 3-2 Commission majority once ...

What climate-related information is available with respect to private companies, and how should the Commission’s rules address private companies’ climate disclosures, such as through exempt ...

The Task force will work to proactively detect climate and ESG-related misconduct, including identifying any material gaps or misstatements in issuers’ disclosure of climate risks ...

"The Examination priorities themselves,[8] however, refer only briefly to climate and ESG-related risks and do not contain any discussion of a thematic climate focus.  Instead, as ...