What the SEC’s new climate change disclosure rules mean for small and medium-sized businesses

In a historic ruling last week, the Securities and Exchange Commission (SEC) proposed a new rule that would require publicly listed companies to include certain climate change disclosures in their registration statements and periodic reports. Companies would need to include information about any climate-related risks that are expected to have a material impact on their business, operations, or financial conditions. The required information about climate risks would also include disclosing a company’s…


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