In this Issue Brief, G&A Institute addresses executives' latest questions on ESG disclosure and reporting practices.  

In corporate financial reporting, the team preparing public disclosures typically holds discussions with internal and external stakeholders around the materiality of information. Will each type of information if disclosed – or importantly, if omitted and not disclosed – influence investors’ decisions to "buy, sell, or hold"?

In the historic Securities & Exchange Act of 1934, Section 14 prohibits material misrepresentations and omissions in the proxy statements sent to stockholders.   

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