Must Businesses Disclose Climate-Change-Related Financial Risks?

摘要

The Securities Exchange Commission(SEC)was petitioned by a group of state pension plans,institutional investors,and environmental groups this past September to promulgate a climate disclosure rule.The petitioners have requested that the SEC issue a rule that would require companies to disclose a greater range of climate-change-related risks than is currently required.The petitioners want the SEC to issue an opinion letter that such disclosures are part of the mandatory disclosures required by Section 13 of the Securities and Exchange Act of 1934.