Disclosure of environmental, social, and governance factors and options to enhance them

Published on: Jul 31, 2020

Investors are increasingly asking public companies to disclose information on ESG factors to help them understand risks to the company’s financial performance or other issues, such as the impact of the company’s business on communities. The Securities and Exchange Commission requires public companies to disclose material information—which can include material ESG information—in their annual 10-K filings and other periodic filings.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.