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SEC approves first US climate disclosure rules: Why the requirements are much weaker than planned and what they mean for companies

  • Written by Sehoon Kim, Assistant Professor of Finance, University of Florida
SEC approves first US climate disclosure rules: Why the requirements are much weaker than planned and what they mean for companiesCompanies face new rules for disclosing their climate-related risks.halbergman/E+ via Getty Images

After two years of intense public debate, the U.S. Securities and Exchange Commission approved the nation’s first national climate disclosure rules on March 6, 2024, setting out requirements for publicly listed companies to report their...

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