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Protecting investors and the environment through financial disclosure

机译:通过财务披露保护投资者和环境

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摘要

Financial markets are increasingly concerned about financial risks resulting from companies' environmental exposures and are demanding greater disclosure and transparency. Despite long-established securities law and regulations requiring such disclosures, companies have not fully complied nor has the Securities and Exchange Commission vigorously pressed enforcement actions. Studies of disclosure of material environmental information in electricity generation and other environmentally-sensitive industries show a pattern of inadequate disclosure.
机译:金融市场越来越关注公司因暴露于环境而产生的金融风险,并要求更大的披露和透明度。尽管已有悠久的证券法律法规要求进行此类披露,但公司仍未完全遵守,证券交易委员会也未大力敦促执法行动。有关发电和其他对环境敏感的行业中的重要环境信息披露的研究表明,披露方式不充分。

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