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To the Point - SEC proposes enhancing and standardizing climate-related disclosures


The SEC proposed new rules to enhance and standardize disclosures registrants make about climate-related risks, their climate-related targets and goals, their greenhouse gas (GHG) emissions and how the board of directors and management oversee climate-related risks. The proposal would also require registrants to quantify the effects of certain climate-related events and transition activities in their audited financial statements.

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