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Different Strokes to Move the World? How the SEC’s Proposed Climate Disclosure Rule Impacts the ESG Disclosure Landscape
In a stated desire to standardize company ESG disclosures and provide investors with comparable information, the U.S. Securities & Exchange Commission (“SEC”) has proposed its climate-related disclosure rule for U.S. publicly-traded companies and certain foreign issuers. A brief summary of the proposed rule is provided below. We have also analyzed…