In a joint statement in response to the SEC’s proposed changes to Regulation S-K, Commissioners Robert Jackson and Allison Herren Lee expressed some concerns about the move toward principles-based requirements and advocated for more requirements to disclose climate risk.

Jaclyn Jaeger is a freelance contributor to Compliance Week after working for the company for 15 years. She writes on a wide variety of topics, including ethics and compliance, risk management, legal,...