SUSTAINABILITY MATTERS Disclosure Overload? : Lessons for Risk Disclosure & ESG Reporting Reform from the Regulation S-K Concept Release
Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review
Author(s)
Detail(s)
| Original language | English |
|---|---|
| Journal / Publication | The Conference Board - Sustainability Matters |
| Publication status | Published - 3 Aug 2020 |
| Externally published | Yes |
Link(s)
| Document Link | Links
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|---|---|
| Permanent Link | https://scholars.cityu.edu.hk/en/publications/publication(8be2993d-10a6-4f3e-9590-a47f41da303d).html |
Abstract
As ESG issues gain traction in corporate boardrooms and expanded ESG reporting moves forward in Europe, concerns about disclosure overload have kept Congress and the SEC from taking steps to modernize ESG risk disclosure. Data from the SEC’s Regulation S-K Concept Release challenge some of these fears and shed light on where advocates on both sides of the debate stand (and even align) on the choices that will shape the future of risk disclosure reform in the US.
Citation Format(s)
SUSTAINABILITY MATTERS Disclosure Overload? Lessons for Risk Disclosure & ESG Reporting Reform from the Regulation S-K Concept Release. / HARPER HO, Virginia.
In: The Conference Board - Sustainability Matters, 03.08.2020.Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review
