SEC ESG Disclosure Archives - Corruption, Crime & Compliance

23 Jan, 2022

Episode 221 — The “Person” of the Year: Environmental Social and Governance Programs

One of my favorite New Year’s reviews is under the title of “Person” of the Year. In the past, I have singled out Chief Compliance Officers, Chief Ethics Officers, Prosecutors, and Whistleblowers. For 2021, the choice is obvious – the most important trend is the rise of Environmental, Social and Governance (“ESG”) programs. In second place, I would choose Supply Chain Management and Risks, given the...

General

8 Jun, 2021

The SEC’s Push on ESG Disclosure Regulations

Corporations are holding their respective breaths. SEC Chairperson Gary Gensler and his SEC colleagues are moving quickly to establish a regulatory framework for ESG disclosures. Climate change and diversity are the key issues surrounding this disclosure regime. The SEC initiative is easier said than done and presents a number of interesting issues that will have to be resolved. The SEC has invited comments on climate...