ANALYSIS: ESG Regulation Flux Opens Door for States

July 6, 2020, 5:53 PM

As companies explore the best methods for disclosing and reporting environmental, social, and governance (ESG) matters, they have been met mostly with silence from the Securities and Exchange Commission. As a result, progress toward broader and more universal application of ESG principles has moved forward in a piecemeal combination of voluntary reporting and disclosure frameworks, direct and indirect investor engagement practices, and (limited) legislation at the state level.

Despite continued calls for standardization from investors and issuers, this varied approach will likely continue to be the modus operandi for some time to come. Regardless, companies and corporate counsel should be ...

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