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The Role of the Weather, Water, and Climate Enterprise in the Proposed SEC Rule on Climate-Related Disclosures
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2022
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Source: Bulletin of the American Meteorological Society, 103(11), 823-824
[PDF-238.37 KB]
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Journal Title:Bulletin of the American Meteorological Society
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Description:The Securities and Exchange Commission (SEC) recently proposed a new rule requiring routine climate change disclosures from all publicly traded companies, beginning in fiscal year 2023 for the largest filers (www.sec.gov/rules/proposed/2022/33-11042.pdf). Similar to other disclosures required by the SEC, the purpose of the rule is to ensure companies are transparent about climate risks and other information that are “material” to their business. A matter is material if there is a substantial likelihood that a reasonable investor would consider it important when determining whether to buy or sell securities or how to vote.
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Source:Bulletin of the American Meteorological Society, 103(11), 823-824
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ISSN:0003-0007;1520-0477;
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Rights Information:Other
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Compliance:Library
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