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SEC Proposes Climate Change Disclosure Rules Applicable to Public Companies

Eye on ESG

Under the Proposal, companies would be required to tag climate-related disclosures in Inline eXtensible Business Reporting Language (Inline XBRL), with block text tagging and detail tagging of narrative and quantitative disclosures provided pursuant to Subpart 1500 of Regulation S-K and Article 14 of Regulation S-X.

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