Disclosure Overload? Lessons for Risk Disclosure & ESG Reporting Reform

The Conference Board, Inc., August 12, 2020
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Concerns about disclosure overload have kept Congress and the SEC from modernizing ESG risk disclosure. This report analyzes the public comments on the SEC’s Regulation S-K Concept Release to shed light on the overdisclosure question.

Document Highlights

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.

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