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Companies Must Prepare for Complying With California's Climate Disclosure Laws Even Though California Air Resources Board...

The 2026 reporting deadlines are quickly approaching for California’s Climate Corporate Data Accountability Act (SB 253) and Climate-Related Financial Risk Act (SB 261). The California Air Resources Board (CARB), responsible...more

United States: Unsustainable—Acting SEC Chairman Signals Reconsideration of Climate Risk Disclosure Rules

In March 2024, the SEC adopted The Enhancement and Standardization of Climate-Related Disclosures for Investors final rule, which required companies to make disclosures regarding climate risks and disclosures of Scope 1 and 2...more

Threading the Needle: The US Securities and Exchange Commission's Final Climate-Related Disclosure Rules

On 6 March 2023, by a 3-2 vote of the Commissioners split along party lines, the US Securities and Exchange Commission (SEC) adopted “The Enhancement and Standardization of Climate-Related Disclosures for Investors” final...more

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