ANALYSIS: SEC Chair Charts Path to Comprehensive ESG Disclosure

March 24, 2021, 10:54 AM

Acting SEC Chair Allison Herren Lee seems to have taken the “Chair” part of her title to heart. Contrary to the usual caretaker behavior typical of most acting federal agency heads, Lee has quickly put her stamp on the Commission. The acting chair is very deliberately charting a new agency course that embraces ESG disclosures—including constructing what Lee envisions will be a comprehensive framework for climate-related disclosures—and astutely setting a policy direction from which expected future SEC Chair Gary Gensler may find it difficult to tack away.

A Decade of Slow and Halting Efforts

Back in November 2019, I wrote ...

To read the full article log in. To learn more about a subscription click here.