Macro Musings with David Beckworth cover image

Hester Peirce on the role of the SEC, Financial Surveillance, and Crypto

Macro Musings with David Beckworth

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Navigating the SEC's Focus on Materiality in ESG Disclosures

This chapter explores the SEC's evolving approach to environmental, social, and governance (ESG) disclosures, critiquing its shift away from strict materiality. It emphasizes the need to prioritize investor interests and financial returns in the face of growing social and political pressures.

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