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John Coates, Keeping Pace with ESG Disclosure Developments Affecting Investors, Public Companies and the Capital Markets, Insights: The Corporate & Securities Law Advisor, Apr. 2021, at 9.

Abstract: [...]the landscape is changing rapidly so issues that yesterday were only peripheral today are taking on greater importance. [...]a coordinated global disclosure system has great potential benefits, but achieving one will take careful attention to institutional design. [...]companies generally are mandated to make disclosures as needed to prevent other disclosures from being materially misleading. Funding needs to be reliable and adequate, both now and over a reasonable time period into the future, and should not detract from other essential elements of the system for public company disclosures.