SEC Chairman Offers Guidance on ESG Disclosure: Useful information for investors is paramount.

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Environmental, social and governance, commonly known as ESG, is a hot topic today in the boardroom, but what should companies be disclosing as far as these efforts?

Directors got a bit of direction from the nation's top securities regulator recently.

It all comes down to "what helps the investor make an informed investment decision," stressed U.S. Securities and Exchange Commission Chairman Jay Clayton who spoke at Drexel University's Directors Dialogue Dinner where the establishment of the Raj & Kamla Gupta Governance Institute was announced.

The question about ESG disclosure came from F...

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