Partners Kelly Gibson and Lance Dial wrote an article for ESG Clarity explaining to investment advisers and funds how the US Security and Exchange Commission has put more focus on environmental, social, and governance (ESG) issues. The article notes that as ESG has grown more important to investors, the agency has emphasized the need for accurate, consistent, and comparable disclosures.
“Advisers and funds can prepare for a potential increase in examination and enforcement activity by proactively and continuously assessing risk areas,” Kelly and Lance said. “They should also revisit and update policies and processes regarding disclosures and revising disclosures where warranted.”