On March 21, 2022, the US Securities and Exchange Commission (SEC) voted 3:1 to propose new rules that, if adopted, would require public companies to, among other things, provide audited financial statements containing climate-related financial impact and expenditure metrics, report their greenhouse gas emissions, and disclose details of how climate change is affecting their businesses (the “Proposal”).
To read this complete article visit Harvard Law School Forum on Corporate Governance.
Downloads –
Stay up-to-date on our perspectives
Subscribe to Email