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Expanded Climate Risk Disclosure Requirements by the Security and Exchange Commission
Author(s) -
South David,
Zolton Kaitlyn,
Trump Andy
Publication year - 2021
Publication title -
climate and energy
Language(s) - English
Resource type - Journals
eISSN - 2692-3823
pISSN - 2692-3831
DOI - 10.1002/gas.22245
Subject(s) - due diligence , business , commission , climate change , compliance (psychology) , climate risk , accounting , finance , psychology , ecology , social psychology , biology
Due principally to the growing awareness of the impacts of climate change and related investor diligence regarding potential financial risks, the regulatory compliance and reporting framework surrounding climate change risk disclosure is expanding.