Reporting & Disclosure

What might a SEC Enforcement action over climate disclosure look like?

Hats off to Cooley's Cydney Posner for this blog about ...

SEC Commissioners speak on climate disclosure (again & again)

It shouldn't be surprising given the heightened attention that new ...

Analysis of how Big Oil feels about the SEC’s climate disclosure proposal

- Analysis of comment letters submitted to the SEC on ...

What do the comments on the SEC’s climate disclosure request look like?

- 6000 comments have been submitted to the SEC about ...

An in-house perspective: challenges of collecting real-time ESG data

- The challenges of collecting ESG data timely to track ...

Yum agrees to provide “double materiality” disclosure in ’22

- The Shareholder Commons submitted shareholder proposals to 21 companies ...

NYU Stern’s free “ESG study” database

NYU Stern has conducted a study of 1400 ESG studies ...

The new “Value Reporting Foundation” (why the SASB merged with the IIRC)

- The SASB and IIRC have complementary philosophies, products and ...

Should “materiality” be principles-based?

- In this rule proposal, the IASB is kicking around ...

How E&S Should Be Baked Into IR Web Pages

Our guest – Bowen Craggs’ Scott Payton – explains how ...