Corning, Polaris Pressed on Climate Reporting as SEC Wraps Rules

The SEC is prodding more companies—including snowmobile maker Polaris Inc. and ceramics manufacturer Corning Inc.—to consider beefing up the environmental, social and governance disclosures they provide to investors.

At least six companies received questions about ESG reporting that was included in company sustainability reports but left out of 10-K statements, according to a Bloomberg Law review of agency letters. All of companies defended their ESG disclosures, though they agreed to consider changes for future filings with the Securities and Exchange Commission.

The queries don’t mean the SEC is investigating the companies for wrongdoing, but show it’s trying to improve ...