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The Sarbanes-Oxley Act

United States of America Current 2002

It is a federal law that sets requirements for all U.S. public company boards, management and public accounting firms. The Act imposed new reporting requirements for US-listed companies to increase corporate transparency (mainly corporate governance)

Issuer name

Government of the United States

More information

SOX Section 404 requirements for top executives to sign off on detailed internal controls is an example; the argument since adoption is that this and other rules may have imposed a regulatory burden on companies, for example by not explaining the scope of the internal and external checks required.

Organizations covered by the instrument

All Companies

Industry scope

All/none specified

Disclosure venue

Annual report

ESG coverage- S (Social)

Social Impacts & Value Creation

ESG coverage- G (Governance)





United States of America


North America

Date of publication


Issuer type

Governments (governmental department, agency)

Reporting requirements

Public law and regulation

Mandatory or voluntary


The geographical scope


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