SEC Commissioner Shares Views on Materiality of Climate and ESG Disclosures

SEC Commissioner Allison Herren Lee recently shared some keynote remarks at the  2021 ESG Disclosure Priorities Event hosted by the American Institute of CPAs & the Chartered Institute of Management Accountants, Sustainability Accounting Standards Board, and the Center for Audit Quality.  Speaking to an audience of accountants, auditors, attorneys and other professionals, Commissioner Lee centered her remarks around the following four “myths and misconceptions about ‘materiality’” that she...
By: WilmerHale

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