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Investors want and need better disclosure of material sustainability-related information in SEC filings

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  • SASB (Sustainability Accounting Standards Board) Image

Sep 13, 2016

On September 13, 2016, the Sustainability Accounting Standards Board (SASB) published an analysis of the comment letters the Securities and Exchange Commission (SEC) has received on its Concept Release: Business and Financial Disclosure Required by Regulation S-K published in April 2016.

The SEC received over 276 non-form comment letters in response to the Concept Release, with a strong showing of support for improved disclosure of sustainability-related information in SEC filings. Two-thirds of comment letters address sustainability-related concerns. Most of these letters support improved sustainability-related disclosures in SEC filings; for many commenters this was the only matter of concern.

In addition to climate change, sustainability-related areas of interest noted in comments to the SEC include a vast array of issues, including but not limited to: land tenure rights; water (access to, stewardship of); political spending and lobbying; gender pay equity; diversity; human rights; human capital management; international tax payments; sustainable palm oil; forestry, and; supply chain management.

The report is available on the SASB's Website.


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