SEC Commissioner Alison Herren Lee recently availed herself of the opportunity presented by the re-opening of the comment file on the Dodd-Frank rule "requiring companies to disclose the relationship between executive compensation actually paid and the financial performance of the company" to invite comments opining on "performance metrics related to, for example, climate, diversity, and other company-specific ESG goals." In other words, SEC Commissioner Lee has used her platform at the SEC to provide public support for the notion that executive pay at regulated companies should take into account the implementation of ESG goals. READ MORE