2022年5月10日
SEC’s Climate Risk Disclosure Proposal Likely to Face Legal Challenges
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To read complete article visit Harvard Law School Forum on Corporate Governance
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”).
