Interesting debate yesterday before the US Senate Banking Committee on the topic of expanding disclosures of US companies to include environmental, social and governance data besides just financial disclosures
What’s exciting according to the Accounting Today article is that XBRL is now mandated by more than 100 securities, banking and tax authorities in more than 70 countries around the world for better regulatory and risk management.
Earlier this week the US Securities and Exchange Commission's Office of Minority and Women Inclusion (OMWI) issued a report aimed at helping SEC-regulated entities assess diversity efforts to the capital markets and other interested stakeholders. The self-assessments are voluntary for US public...
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The study’s authors said two investor associations (the Council of Institutional Investors and Ceres) have said SEC-mandated climate disclosures are inadequate while five industry groups have said they’re sufficient
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