MODERNIZING ESG DISCLOSURE
Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review
Author(s)
Related Research Unit(s)
Detail(s)
| Original language | English |
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| Pages (from-to) | 277-355 |
| Journal / Publication | University of Illinois Law Review |
| Issue number | 1 |
| Online published | 31 Jan 2022 |
| Publication status | Published - 2022 |
Link(s)
| Permanent Link | https://scholars.cityu.edu.hk/en/publications/publication(b0a4902b-a24d-4d0f-9af2-7428f841b847).html |
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Abstract
Nearly a decade ago, the U.S. Securities and Exchange Commission (SEC) began a comprehensive effort to "modernize and simplify" the disclosure rules that apply to U.S. public companies. In that period, investor demand for the SEC to standardize how companies disclose climate-related risk and other "environmental, social, and governance" (ESG) information has risen, and private standard setters, international organizations, and financial regulators outside the U.S. have already introduced ESG reporting frameworks.
Research Area(s)
- COST-BENEFIT-ANALYSIS, CORPORATE GOVERNANCE, MANDATORY DISCLOSURE, SUSTAINABILITY, TRANSPARENCY, INVESTORS, RISK
Citation Format(s)
MODERNIZING ESG DISCLOSURE. / Ho, Virginia Harper.
In: University of Illinois Law Review, No. 1, 2022, p. 277-355.Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review
