When investment funds track the S&P 500, the index becomes more than just a list of 500 companies. The focus then turns to the financial and regulatory issues that arise from the discretionary decision-making of the Index Committee that governs the S&P 500. The discussion of these issues and...

In March of 2021, Allison Herrin Lee, then Acting Chair of the Securities and Exchange Commission (SEC), requested public input on expanding climate change disclosures. In May, Commissioner Lee argued that the SEC had broad authority to require such disclosures, even if the disclosures are...

This article on climate change disclosures is a very short read that is meant to influence the thinking of the five commissioners that make up the SEC. My article begins on page 1 of Volume 1 of the newly established Ohio State Business Law Journal ("OSBLJ") Online. A big thanks to Professor...