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The Year in Corporate Disclosure and Disinformation 2023 

Union of Concerned Scientists

If 2022 was the year that corporate climate-related financial disclosure jumped out of the boardroom into the headlines, then 2023 may be the year when the global tide quietly turned in its favor. Yet the US government stubbornly remained behind the curve thanks to obstruction and disinformation by a few concentrated interests.

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Corporate Climate Disclosure Rule Could Make the World a Little Less Dangerous

Union of Concerned Scientists

There’s a lot to like in the rule the SEC announced on March 20. The SEC is charged with protecting investors and ensuring that financial markets run fairly, safely and efficiently. The good news is that this rule meets a lot of the criteria we set, although there are some areas that could be improved.

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A Rising Tide of Climate-Related Disclosure Requirements? (ESG Advisory Series, Part 2)

Arnold Porter

Since the election, not a week has passed without news that ESG is an increasingly critical focus of the financial regulators, federal and state lawmakers, and investors. We address the issue primarily within the framework of SEC disclosure requirements. Overview of the Current SEC Disclosure Framework.