Almost all U.S. companies are likely to include in their quarterly filings broad statements on risks the ongoing coronavirus pandemic poses to their businesses. Should they be disclosing more?
Smithfield Foods, the world’s biggest pork processor, recently announced it was shutting down its Sioux Falls, South Dakota, plant, which accounts for nearly 5% of U.S. production, after state officials found more than 200 cases of Covid-19 among its staff.
