In July 2016, CCSI sent a submission to the Securities and Exchange Commission (SEC) to provide input into how land tenure risks could be addressed through disclosure requirements for public companies. The SEC was seeking input into modernizing business and financial disclosure requirements in Regulation S-K, including whether Regulation S-K should be amended to require disclosure of public policy and sustainability information. CCSI argued that, due to the significant financial risk created by land tenure disputes in countries with weak or transitioning land governance systems, companies should be required to report on land tenure risks. Disclosure should be required for land tenure risks that emerge through direct land acquisitions, as well as land tenure risks tied to supply chains.
Kaitlin Y. Cordes,
Submission to the SEC on Addressing Land Tenure Risks Through Regulation S-K,
Available at: https://scholarship.law.columbia.edu/sustainable_investment_staffpubs/44
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