U.S. securities regulators are taking a fresh look at environmental, social and governance information included in corporate filings, after receiving feedback that current disclosures on areas such as climate-change and political spending may be insufficient.
In a 340-page concept release published this month as part of its broad “disclosure effectiveness” project, the Securities and Exchange Commission said it will seek input from the public about which sustainability metrics are important to investment decisions. It will also ask for feedback on why companies often choose to provide sustainabilityinformation outside of their public filings.