ESG materiality, disclosures spur opposing views at SEC | Article | Compliance Week

If the SEC writes rules that order public companies to disclose ESG-related risks in the areas of climate change, board diversity, corporate political donations, ethical supply chain procurement, and more, should the agency establish its own ESG framework on which those disclosures would be based? Or should it simply peg them to established ESG standards, like those being developed by the International Financial Reporting Standards Foundation?

Source: ESG materiality, disclosures spur opposing views at SEC | Article | Compliance Week