Protecting Shareholders and the Public Interest
By Cindy Woods
In April 2016, the Securities and Exchange Commission (SEC) issued a request for public comment regarding the modernization of certain business and financial disclosure requirements under Regulation S-K as part of its ongoing “Disclosure Effectiveness Initiative.” Under Regulation S-K, reporting companies must disclose non-financial information that is material to investors.
The SEC requested comment on several issues relating to the disclosure of public policy and sustainability matters, including information on what, if any, sustainability and public policy issues are important to informed voting and investment decisions and how the SEC could elicit meaningful disclosure of material information relating to these issues.
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