Leading securities law scholars and practitioners came together to surface key questions—and to debate their answers—regarding corporate sustainability disclosure.
In June 2017 at Harvard Law School, a group of securities law scholars and practitioners participated in a half-day roundtable discussion entitled “Emerging Legal Issues Related to Public Company Sustainability Disclosures.” The 29 participants came from law schools, law and accounting firms, businesses, and nonprofit organisations, and included former senior officials from the U.S. Securities and Exchange Commission (SEC). Despite growing interest in sustainability disclosure among the investor, corporate, and regulatory communities, many important and relevant legal questions remain unanswered. The purpose of the roundtable was to surface these questions and uncertainties, and capture insights from highly regarded practitioners and academics on possible ways to address them, in the hope of moving the conversation about corporate sustainability disclosures forward.
