INSIGHT COLUMN
By Jane B. Kroesche and Stacy E. Kray
Federal securities laws require that publicly traded companies make certain disclosures to investors in their annual reports and other public filings. The extent to which such disclosures must include information about climate change is a question that may no longer be avoided as too speculative or uncertain. As a result of AB 32 and other regulatory initiatives at the international, federal, state and loca...
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