Should Regulators Mandate ESG Practices and Disclosures?
Environmental, Social, and Governance (ESG) standards have recently been mandated by the Securities and Exchange Commission and the state of California. These standards require companies to disclose information about things like contributions to social justice initiatives and environmental practices. Some regulations also require diversity on company boards. What impact do these rules have on companies, and will the regulations withstand legal scrutiny in court?
Trent McCotter is a Partner at Boyden Gray and Associates.
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