Legal and Regulatory Considerations
Sustainability reporting refers to the preparation and dissemination of disclosures pertaining to “nonfinancial information,” which has been described by Park as including information relating to climate change, water quality and quantity, ethical business practices, cybersecurity, and supply chain management as well as narrative discussions of what the company considers to be the material environmental, social, and governance risks to its business and how the company is managing those risks.1 Park described the background for the views of the Securities and Exchange Commission (SEC) on whether nonfinancial information was material to a reasonable investor and thus required to be disclosed because ...
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