{"id":826,"date":"2019-08-05T12:51:35","date_gmt":"2019-08-05T16:51:35","guid":{"rendered":"https:\/\/www.law.georgetown.edu\/georgetown-law-journal\/107-online\/mixed-company-the-audience-for-sustainability-disclosures\/"},"modified":"2025-05-12T11:14:11","modified_gmt":"2025-05-12T15:14:11","slug":"mixed-company-the-audience-for-sustainability-disclosures","status":"publish","type":"page","link":"https:\/\/www.law.georgetown.edu\/georgetown-law-journal\/submit\/glj-online\/107-online\/mixed-company-the-audience-for-sustainability-disclosures\/","title":{"rendered":"Mixed Company: The Audience for Sustainability Disclosures"},"content":{"rendered":"<p>In their symposium articles, Professors Sale and Fisch offer mirror-image visions of the role of mandated disclosure. Professor Sale addresses information that is typically relevant to an investing audience and recognizes its importance to the wider public. Professor Fisch, by contrast, addresses information that is most relevant to a noninvestor audience but only contemplates its importance to corporate financial performance. The gulf between their approaches highlights one of the significant tensions in our system of securities regulation: the distance between its intended purpose and its current function.<\/p>\n<p>Continue reading <em><a href=\"https:\/\/www.law.georgetown.edu\/georgetown-law-journal\/wp-content\/uploads\/sites\/26\/2019\/10\/lipton-mixed_company_audience_for_sustainability_disclosures_ACCESSIBLE.pdf\" target=\"_blank\" rel=\"noopener noreferrer\" class=\"cx_external_link\"><span class=\"cx_external_hyperlink\">Mixed Compay: The Audience for Sustainability Disclosures<\/span><span class=\"visually_hide\">(This link opens in a new tab)<\/span><span class=\"cx_external_icon\"><\/span><\/a>.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In their symposium articles, Professors Sale and Fisch offer mirror-image visions of the role of mandated disclosure. Professor Sale addresses information that is typically relevant to an investing audience and [&hellip;]<\/p>\n","protected":false},"author":627,"featured_media":0,"parent":810,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"abstract.php","meta":{"_acf_changed":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":"","_tec_slr_enabled":"","_tec_slr_layout":""},"class_list":["post-826","page","type-page","status-publish","hentry"],"acf":[],"ticketed":false,"_links":{"self":[{"href":"https:\/\/www.law.georgetown.edu\/georgetown-law-journal\/wp-json\/wp\/v2\/pages\/826","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.law.georgetown.edu\/georgetown-law-journal\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.law.georgetown.edu\/georgetown-law-journal\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.law.georgetown.edu\/georgetown-law-journal\/wp-json\/wp\/v2\/users\/627"}],"replies":[{"embeddable":true,"href":"https:\/\/www.law.georgetown.edu\/georgetown-law-journal\/wp-json\/wp\/v2\/comments?post=826"}],"version-history":[{"count":4,"href":"https:\/\/www.law.georgetown.edu\/georgetown-law-journal\/wp-json\/wp\/v2\/pages\/826\/revisions"}],"predecessor-version":[{"id":1000,"href":"https:\/\/www.law.georgetown.edu\/georgetown-law-journal\/wp-json\/wp\/v2\/pages\/826\/revisions\/1000"}],"up":[{"embeddable":true,"href":"https:\/\/www.law.georgetown.edu\/georgetown-law-journal\/wp-json\/wp\/v2\/pages\/810"}],"wp:attachment":[{"href":"https:\/\/www.law.georgetown.edu\/georgetown-law-journal\/wp-json\/wp\/v2\/media?parent=826"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}