Biography
Dr. Jacob Justus Leidner, CFA, is an expert in financial and nonfinancial reporting and oversight mechanisms such as the SEC filing review process. He has extensive experience in research, having worked at the University of Würzburg (Germany), the University of Göttingen (Germany), and the University of Tennessee, Knoxville (US). He was awarded the Chartered Financial Analyst (CFA) designation in 2015 and is a member of the German Advocacy Committee of the CFA Society Germany e.V.
Don't be lulled into a false sense of security by the word "assurance" when evaluating sustainability reports. Assurance practices vary, and investors would be wise to learn more about the different levels of coverage.
What should investors know about the SEC filing review process and how it may affect ESG-related disclosures?