One of the basic questions the Securities and Exchange Commission (SEC) is seeking to answer is whether environmental, social, and governance risks are material—that is, do ESG-related risks directly affect a company’s bottom line? Another is whether the SEC should align required disclosures with an established ESG framework, akin to regimes being developed by regulators in the United Kingdom and European Union.

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Aaron Nicodemus is the Editor-in-Chief of Compliance Week. He previously worked as a reporter for Bloomberg Law and as business editor at the Telegram & Gazette in Worcester, Mass. Email: aaron.nicodemus@complianceweek.com LinkedIn:...