A question of quality: How to improve SEC disclosure
SEC disclosure requirements have prompted debate among key stakeholders about the right path forward.
The SEC launched its "disclosure effectiveness" project in 2013, and this year the Commission set its sights on revising Regulation S-K and doing away with redundant information. What do experts think about the efforts?
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People in the reporting community have strong and diverse opinions on the subject of disclosure reform. How important is materiality as an element of effective disclosure? Is "less" sometimes "more" when it comes to SEC filings? And should sustainability metrics be made mandatory? We asked five leading experts to weigh in.