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Environmental, Social and Governance Disclosures

Increasing investor interest in environmental, social, and governance (ESG) has redefined the purposes and goals of business corporations from a traditional focus on attaining maximum profitability – often, maximum near-term profitability – to serving the needs and desires of a wider group of constituencies and stakeholders. Corporations are expected to disclose their ESG activities. Such disclosure is largely voluntary today but is affected by the federal securities laws.

What is the SEC’s role in regulating ESG disclosures? What is the future of ESG disclosures? Bloomberg Tax & Accounting discusses the current limited federal securities law disclosure requirements relating to ESG matters, the prospects for the SEC to mandate comprehensive ESG disclosures, and the recent legislative activities on these disclosures.

This report features the following articles:

  • Companies Fail to Show Environmental Impact on Balance Sheets
  • Environment Disclosure Financial Service Rules Backed in EU
  • Corporate Reporting on ESG Issues Would be Mandatory in House Bill
  • Investors Struggling to Win Fund Firms’ Support on ESG Proposals
  • ESG is Lobbyists’ New Buzzword as Dens Mull Mandated Reporting
  • SEC Seeks Input on Updating Company Disclosure Rules
  • How to Tell If Your Investment is Really Responsible: QuickTake
  • SEC Regulation of ESG Disclosures
  • ESG Disclosures—Prospects for the Future

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