When SEC chair Gary Gensler testified before the Senate Committee on Banking, Housing, and Urban Affairs recently, he was clear, if not detailed, that disclosures about climate risk, as well as human capital and cybersecurity, were on the short list.

“I’ve asked staff to develop proposals for the Commission’s consideration on these potential disclosures,” he said. “These proposals will be informed by economic analysis and will be put out to public comment, so that we can have robust public discussion as to what information matters most to investors in these areas.”