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Focusing the Lens of Disclosure on Board Diversity, Non-GAAP, and Sustainability
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Long-Awaited ESG Rules

corpgov.law.harvard.edu

On May 25, 2022, in a long-awaited move, the U.S. Securities and Exchange Commission (“SEC”) issued a pair of rule proposals related to the use of environmental, social and governance (“ESG”) investment practices by open-end and closed-end registered investment companies, as well as by business development companies...

Mentions: Investment U.S. securities Rules