- Who We Are
- What We Do
- What You Can Do
- Resources
To Encourage the Inclusion of Sustainability Indicators in Reports to Securities and Exchange Commission
Date this position was adopted by UUSC:
Friday, July 17, 2009
UUSC signed on to a proposal to be sent to the U.S. Securities & Exchange
Commission (SEC) as an endorsing organization.
Purpose: The first request in our two-part proposal asks the SEC to mandate that companies report annually on a comprehensive set of sustainability indicators comprised of both universally applicable and industry-specific components. We suggest to the SEC that the Global Reporting Initiative's latest reporting framework is the best standard for this requirement. The second part of our proposal asks the SEC to issue interpretative guidance to clarify that issuers are required to disclose short- and long-term sustainability risks in the Management Discussion and Analysis section of the 10-K (MD&A).
