Statutory and Voluntary Programs and Regimes in the United States Focusing on the E in ESG
Article from: OGEL 5 (2020), in Environmental, Social and Governance (ESG)
Executive Summary
The environmental component (E) of environmental, social, and governance (ESG) issues focuses on both environmental impacts and the disclosure of those impacts. For many investors, customers and other corporate stakeholders, existing environmental law does not adequately address E. Those stakeholders are often interested in environmental impacts not clearly regulated by, and environmental disclosure not clearly required by, current law. In the United States, the statutory approaches to the environmental component of ESG are limited on the federal level. In contrast, many states and cities ...