Environmental Justice Now an Important Aspect of Your Disclosures and Social Aspect of ESG
In February 2021, SEC Acting Chair Allison Herren Lee directed the Division of Corporation Finance to focus on climate-related disclosures and use their insights to begin updating the SEC’s 2010 guidance, and the SEC has recently closed the comment period on potential climate actions in which it specifically asked whether the SEC should focus any future disclosure regulations solely on climate or whether it should consider Environmental, Social, and Governance factors more broadly.
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