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Recently, the State of California enacted Assembly Bill 1305: the Voluntary Carbon Market Disclosures Act (AB 1305)...
California Governor Gavin Newsom signed two climate disclosure bills into law on October 7, 2023. They will impose significant reporting obligations on thousands of companies doing business in California.
"[C]limate-related risks have present financial consequences that investors in public companies consider in making investment and voting decisions."
As discussed in a previous blog post, 2022 will be an important year for ESG regulatory activity. While the SEC works to develop a legally-defensible proposal on disclosures of climate-related risks...