![](https://clsbluesky.law.columbia.edu/wp-content/uploads/sites/2/2020/08/gibbons-1-e1598392873784.jpg?w=300&h=300&crop=1)
Does Environmental and Social Disclosure Affect Innovation at Companies?
Companies are typically not compelled to disclose environmental and social (E&S) information because this information does not meet the materiality standard used in many jurisdictions. However, some shareholders have an explicit mandate to screen potential investments based on E&S criteria. …