ESG Reporting Top Priority for SEC Director on Leave From Harvard (1)

摘要

A Harvard Law School professor who has pushed the SEC to update its corporate disclosure requirements on climate change and other ESG issues is now poised to turn his words into action as an agency insider.John Coates, who joined the Securities and Exchange Commission on Feb. 1 as acting director of its Division of Corporation Finance, will play a leading role in any agency action to boost companies' environmental, social, and governance disclosures, following his work on the issues at Harvard and on an SEC advisory panel.