The COVID–19 Pandemic Highlighted the Need for Mandated ESG Disclosures: Now What?

Authors

Nicholas P. Mack, Vanderbilt University Law School

Document Type

Article

Abstract

This is not simply your run–of–the–mill COVID–19 article. Instead, this article highlights a salient issue that has been right in front of our eyes this whole time and COVID–19 simply took our blinders off. ESG—short for environmental, social, and governance—is gaining significant momentum both at the firm level and in investment strategy, yet the SEC is trailing behind in ensuring the market is adequately informed of firms’ ESG information. It is important to note that the COVID–19 pandemic initially threw the market into an unanticipated downward spiral; however, many ESG funds still managed to outperform the market in the midst of this financial downturn. Why is that and where do we go from here?

Recommended Citation

Nicholas P. Mack, The COVID–19 Pandemic Highlighted the Need for Mandated ESG Disclosures: Now What?, 30 U. MIA Bus. L. Rev. 188 (2022)
Available at: https://repository.law.miami.edu/umblr/vol30/iss2/4