To embed, copy and paste the code into your website or blog: It is clear that environmental, social, and governance (“ESG”) issues will be an “enhanced focus” for the SEC in 2021. See, the regulator’s recent announcement of an ESG task force and the Division of Examinations priorities letter for 2021. However, whether that enhanced focus results in a material change to the regulator’s practices is, according at least to two of its commissioners, “not yet clear.” As commissioners Hester Peirce and Elad Roisman discussed in a recent public statement, the Commission has alr...