Sustainability is receiving increasing attention from issuers, investors, and regulators. The desire to understand issuer sustainability practices and their relationship to economic performance has resulted in a proliferation of sustainability disclosure regimes and standards. The range of approaches to disclosure, however, limits the comparability and reliability of the information disclosed. The Securities and Exchange Commission (SEC)’s longstanding policy that sustainability is not properly part of financial disclosure has contributed to the current regime. Although the SEC has solicited comment on whether to reverse this policy and require expanded sustainability disclosures in issuers’ periodic financial reporting, and investors have communicated broad-based support for such expanded disclosures, the SEC to date still has not required general sustainability disclosure. This Article argues that claims about the relationship between issuer sustainability practices and risk management, business plans, and economic vulnerability warrant incorporating sustainability information into SEC-mandated financial reporting