In 2022 the Securities & Exchange Commission in the USA proposed new rules for companies to disclose climate-related risks to investors in their financial reporting.
The proposed rule would require that public companies account for their carbon in the same manner that they account for their cash. The proposed rule, titled “The Enhancement and Standardization of Climate-Related Disclosures for Investors,” would require “consistent, comparable, and reliable” disclosure of climate-related risks and greenhouse gas (GHG) emissions from public companies.
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