Perkins Coie’s “Sustainability Disclosures: What Is Material?” summarizes the state of play as relates to the differing views about the materiality of ESG disclosures and suggests a sound action plan for companies to determine whether, what, how, and where to make such disclosures in the context of SEC requirements, an evolving regulatory environment, and increasing investor and other stakeholder demands for ESG-related information.
Access additional resources on our Sustainability page.
This post first appeared in the weekly Society Alert!