“Broad opposition to disclosure reductions. Across our survey of institutional investors, 81% opposed the reductions in disclosures proposed or contemplated.”

[COMMENTARY] The US SEC appears to be on a path to reduce shareholder opposition to corporate actions. That is why institutional investors oppose these new SEC ideas. Ethical and sustainable investors are likely to be particularly disadvantaged by such SEC actions.
Investor Perspectives on SEC Disclosure Reform, by Linda Pappas, Mike Kesner, and Lane Ringlee of Pay Governance LLC, October 31, 2026, Harvard Law School Forum on Corporate Governance.