SEC Chair Gensler’s Stance on Three Key Disclosure Areas and the Role of Individual Accountability in Enforcement Actions

The SEC intensified its focus on cybersecurity disclosures in 2021, and projects on cyber disclosure rules were among the topics SEC Chair Gary Gensler discussed during a “fireside chat” with former SEC Commissioner Robert J. Jackson, Jr., presented by the NYU School of Law Program on Corporate Compliance and Enforcement and the Institute for Corporate Governance and Finance. Gensler also addressed disclosure rules on climate change risk, human capital and political contributions. This article, originally published by our sister publication the Private Equity Law Report, covers the takeaways from Gensler’s comments on those important disclosure areas, as well as his insight on the SEC’s stricter stance on individual accountability in enforcement actions. See our two-part series on SEC cybersecurity disclosure enforcement: “Recent Developments” (Sep. 22, 2021); “Best Practices” (Sep. 29, 2021).

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