Disclosure

Scholars offer recommendations for expanding public access to agencies’ legal documents.

Practitioners and scholars navigate the evolving challenges posed by donor-advised funds.

Tess Wilkinson-Ryan discusses the role of human psychology in legal and regulatory systems.

Climate disclosures—if designed well—can bridge the gap between financial actors and regulatory goals.

A tax break for charitable donations of land needs updating to achieve its purpose of cost-effective conservation.

The SEC’s proposed rule on climate disclosures could run afoul of the First Amendment.