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SEC Proposes Climate Change Disclosure Rules Applicable to Public Companies

Eye on ESG

Securities and Exchange Commission (SEC) voted 3:1, with only Commissioner Hester Peirce dissenting, to propose long-awaited rules that, if adopted, would require extensive reporting by public companies of climate change-related disclosure and related attestation (the “Proposal”). [i] Background. On March 21, 2022, the U.S.

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