Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Administrative law (1)
- Blockchain (1)
- CSR (1)
- Central securities depository (1)
- Corporate actions (1)
-
- Corporate governance (1)
- Corporate social responsibility (1)
- Corporations (1)
- Disclosure frameworks (1)
- Distributed ledger technology (1)
- Financial market infrastructure (1)
- Geneva Securities Convention (1)
- Intermediary risk (1)
- Intermediated securities holding systems (1)
- Mandatory disclosure (1)
- Money laundering (1)
- SD&A (1)
- Securities law & regulation (1)
- Sustainability disclosure regimes & standards (1)
- Sustainability discussion & analysis (1)
- Sustainability reporting (1)
- Terrorist financing (1)
- Transparent systems (1)
- Upper-tier attachment (1)
Articles 1 - 2 of 2
Full-Text Articles in Securities Law
Making Sustainability Disclosure Sustainable, Jill E. Fisch
Making Sustainability Disclosure Sustainable, Jill E. Fisch
All Faculty Scholarship
Sustainability is receiving increasing attention from issuers, investors and regulators. The desire to understand issuer sustainability practices and their relationship to economic performance has resulted in a proliferation of sustainability disclosure regimes and standards. The range of approaches to disclosure, however, limit the comparability and reliability of the information disclosed. The Securities & Exchange Commission (SEC) has solicited comment on whether to require expanded sustainability disclosures in issuer’s periodic financial reporting, and investors have communicated broad-based support for such expanded disclosures, but, to date, the SEC has not required general sustainability disclosure.
This Article argues that claims about the relationship …
Intermediated Securities Holding Systems Revisited: A View Through The Prism Of Transparency, Thomas Keijser, Charles W. Mooney Jr.
Intermediated Securities Holding Systems Revisited: A View Through The Prism Of Transparency, Thomas Keijser, Charles W. Mooney Jr.
All Faculty Scholarship
This chapter explains several benefits of adopting transparent information technology systems for intermediated securities holding infrastructures. Such transparent systems could ameliorate various prevailing problems that confront existing tiered, intermediated holding systems, including those related to corporate actions (dividends, voting), claims against issuers and upper-tier intermediaries, loss sharing and set-off in insolvency proceedings, money laundering and terrorist financing, and privacy, data protection, and confidentiality. Moreover, transparent systems could improve the functions of intermediated holding systems even without changes in laws or regulations. They also could provide a catalyst for law reform and a roadmap for substantive content of reforms. Among potential …