The Objectives and Impact of Mandatory Sustainability Disclosure in Securities Regulation
Posted in Non classifié(e), Position papers, Financial regulation EN
What are the rationale, objectives, and implications of mandating sustainability disclosure within a securities law framework? The paper explores whether sustainability disclosure can be justified using traditional securities law justifications and examines the approaches of the United States, the United Kingdom, and the European Union in mandating sustainability disclosures. It concludes by analyzing the potential of sustainability disclosure in enhancing corporate accountability and the role of such disclosures in driving social welfare and market efficiency.
