(Barron’s) Views differ on what information is financially material for an investment, and it is the Securities and Exchange Commission’s job to draw this line, deciding what companies must disclose, and what they don’t have to. Over the years, the requirements have changed to include risk factors, executive compensation, and other new information.
The latest debate is whether environmental, social and governance, or ESG, issues should be added to the list. The SEC is determined to push for more transparency on these mattersdespite opposition from conservative legislators.
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