Blog

A View on the SEC Rule Regarding Human Capital Disclosures

The Securities and Exchange Commission issued its long-awaited amendments to Regulation S-K, the regulation which contains the detailed disclosure requirements (other than financial statements) applicable to registration statements, periodic reports,...

US Government Accountability Office: ESG Disclosure Is Prevalent but Problematic

A new report from the US Government Accountability Office (GAO) substantiates what capital markets have been telling us at the Sustainability Accounting Standards Board (SASB) for years: Investors don’t need...