Katayun Jaffari and Linsey Stillwell, Cozen O'Connor. ESG Disclosures: What Is the Current State of Play?
This article investigates the current state of disclosure requirements as well as how companies are approaching ESG disclosure demands and the opponents to such demands.
August 03, 2020 at 12:30 PM
7 minute read
ESG refers to the environmental, social and governance criteria that individuals may use to evaluate the impact that a given company may have on society. The topic of ESG has garnered increased attention by investors in recent years and has emerged as an increasingly important and popular metric by which potential investors evaluate investment opportunities. While ESG has increasingly risen to the forefront of investor considerations, public companies demonstrate significant discrepancies in their approach to ESG disclosures. This article investigates the current state of disclosure requirements as well as how companies are approaching ESG disclosure demands and the opponents to such demands.
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