Corporate governance of the financial reporting process and SEC regulation of ESG disclosures / Leonard W. Wang, Esq., Former Assistant Director, Division of Enforcement, SEC.
2007
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Items
Details
Author
Title
Corporate governance of the financial reporting process and SEC regulation of ESG disclosures / Leonard W. Wang, Esq., Former Assistant Director, Division of Enforcement, SEC.
Former Title
Corporate governance of the financial reporting process <august 27, 2012>
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [2007]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Accounting policy & practice series ; 5506-3rd.
Formatted Contents Note
Detailed Analysis. Focus, Scope and Objectives of Portfolio
State Law Principles of Corporate Governance
Federal Securities Laws Principles of Corporate Governance
Theories of Legal Liability
Planning Points: Measures for Fulfilling Federal Responsibilities
Environmental, Social and Governance Disclosure
Summary of Directorial Responsibilities and Planning Points
Working Papers.
State Law Principles of Corporate Governance
Federal Securities Laws Principles of Corporate Governance
Theories of Legal Liability
Planning Points: Measures for Fulfilling Federal Responsibilities
Environmental, Social and Governance Disclosure
Summary of Directorial Responsibilities and Planning Points
Working Papers.
Summary
"Bloomberg Tax & Accounting Portfolio 5506-3rd, Corporate Governance of the Financial Reporting Process and SEC Regulation of ESG Disclosures, explains and analyzes federal corporate governance requirements for the financial reporting process and the SEC's regulatory role in the disclosures of environmental, social and governance matters. Separately from principles of corporate governance under state law, federal law has developed a set of corporate governance principles, largely through investigations of financial reporting irregularities by the Securities and Exchange Commission ("SEC"). By explaining how this substantial body of relevant federal law has developed, the Portfolio enhances corporate directors' understanding of their responsibilities in the financial reporting process. The Portfolio also suggests ways that corporate directors may avoid running afoul of applicable law."
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on contents viewed on August 31, 2021; title from description page.
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in