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ARTICLE · 20 JULY 2020

ESG Disclosures For Issuers And Asset Managers

Mayer Brown
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In a recent speech, SEC Commissioner Roisman shared his own views regarding ESG disclosures.

United StatesWealth Management
Anna T. Pinedo
Anna T. Pinedo
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In a recent speech, SEC Commissioner Roisman shared his own views regarding ESG disclosures.  The Commissioner touched on the difficulty associated with defining "ESG."  Specifically, he noted that corporate governance perhaps should be considered separately from the "E" and "S".  The Commissioner also noted that there is an element of subjectivity associated with the issues that fit under the broad ESG rubric, and this subjectivity poses a challenge especially when considering whether to mandate prescriptive disclosure on ESG.  The Commissioner acknowledged the recommendations of the Investor Advisory Committee on these disclosures.  Quite appropriately, I think, the Commissioner noted that often discussions regarding ESG matters take on a political or moralistic tone.  In this regard, Commissioner Roisman commented, "It is too easy to fall into the trap of categorizing people in ways that obviate the need to address the substance and merits of ESG issues.  But, this

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