… the Yale Initiative on Sustainable Finance (YISF) 2020 White Paper Toward Enhanced Sustainability Disclosure: Identifying Obstacles to Broader and More Actionable ESG … , which was written with support from the Climate Works Foundation. Based on a survey of executives from more than 100 public companies, the YISF White Paper deepens the … climate-related risks, the SEC rule realizes a longstanding demand of YISF. It concurs with our findings that the proliferation of reporting framework has made ESG reporting more …