The Corporate Sunshine Working Group (CSWG) is an alliance of investors, environmental organizations, unions and public interest groups working to enforce and expand Securities and Exchange Commission (SEC) corporate social and environmental disclosure requirements.

- Several studies demonstrate that there is a systemic lack of environmental disclosure among company financial reports. To encourage better enforcement, members of the CSWG file enforcement complaints at the Commission on companies' inadequate environmental or social reporting.

- Expanding SEC environmental and social disclosure requirements:
Expanded corporate social and environmental reporting benefits investors as well as the general public. The CSWG has developed a proposal outlining a set of expanded environmental and social disclosure requirements that are important to stakeholders and value-relevant from a shareholder perspective. In addition, investors have also called for enhanced disclosure of other issues, such as environmental matters, climate change risk, political contributions.

Corporate Sunshine Working Group
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