SEC Climate Disclosure Comments Reveal Diversity of Views

DATE PUBLISHED: AUGUST 17, 2022

The Securities and Exchange Commission in March published its long-awaited proposed rule requiring U.S.-listed companies and foreign private issuers to provide more in-depth and standardized climate-related information in their registration statements and annual reports. ISS Corporate Solutions analysis shows that while there was overwhelming investor support for climate disclosure regulation in general, comments diverge significantly on the recommended regulatory path ahead.

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