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financial reporting

SEC May Change Risk Disclosures for EHS

Previously, Elm Sustainability Partners published an article on the sustainability aspect of the Securities and Exchange Commission’s Concept Release on Disclosure Modernization. But other parts of the Release may significantly impact on environmental, health and safety (EHS) matters as well. The SEC posed numerous questions and requests for comment on the …

New Guide Published on Conflict Minerals

MetalMiner.com, one of the world’s foremost on-line publications on global procurement of metals and related products, including global pricing trends, capacity constraints, supply market M&A activity, today published its guide to planning compliance with the US Conflict Mineral Law and the (soon to be final) implementing regulations under the Securities and …

When It Spills, It Pours

In years past, we have seen a small – but growing – amount of shareholder activism in publicly traded companies concerning sustainability …

Will SEC Heed $500 Billion?

Under current SEC regulations, companies are required to disclose material information or information that an investor should posses in order to decide …