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ARTICLE · 15 OCTOBER 2018

SEC Petitioned For An ESG Disclosure Rulemaking

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On October 1, 2018, a public petition (Petition) was filed with the US Securities and Exchange Commission (SEC) for a rulemaking on environmental, social and governance (ESG) disclosure

United StatesCorporate/Commercial Law
J. Paul Forrester
J. Paul Forrester
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On October 1, 2018, a public petition (Petition) was filed with the US Securities and Exchange Commission (SEC) for a rulemaking on environmental, social and governance (ESG) disclosure. The Petition was authored by two law professors and signed by investors and associated organizations representing more than $5 trillion in assets under management.

The Petition:

  • Calls for the SEC to initiate notice–and-comment rulemaking to develop a comprehensive framework requiring issuers to disclose identified ESG aspects of each public-reporting company's operations;

  • Lays out the statutory authority for the SEC to require ESG disclosure;

  • Discusses the clear materiality of ESG issues;

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