Selskabers markedsinformation i en digital tidsalder

I indlæg baseret på tale fra SEC kommissær med titlen “Disclosure in the Digital Age” hedder det, at ”are there new areas of interest for investors? Today, investors make their decisions based on an array of information, which goes beyond mere profit and loss. Many believe that the era of sustainability or impact investing has arrived. Sustainability disclosure differentiates companies and may foster investor confidence, trust, and employee loyalty. Studies indicate that today’s investors are considering strategies that take into account environmental, social and corporate governance criteria. (…). This phenomenon is here to stay. Why? It’s not just about socially conscious millennials, although that is certainly a factor. There is also data indicating that companies adopting certain sustainability measures may perform better than those that do not. What changes to our disclosure regime may be implicated by this trend? Other relatively new areas of concern to investors are cyber security and climate risk. How are firms managing these ubiquitous risks? The past few years have seen massive and unprecedented cyberattacks against some of our largest companies. Investors want and need information relating to how companies are addressing this very real threat. How might climate risk affect the performance of a company or industry in the future? Where do these types of disclosures fit into the Digital Age?”