Proposal on Climate-Related Disclosures Falls Within the SEC’s Authority - corpgov.law.harvard.edu -BoardProspects

Proposal on Climate-Related Disclosures Falls Within the SEC’s Authority

corpgov.law.harvard.edu Jun 23 2022 BoardBlogs

Congress, having made a fundamental policy judgment to require “full and fair” disclosure to protect investors, directed the Commission to make ongoing subsidiary choices of precisely what details of disclosure to require and when, after engaging in fact-finding and analysis that Congress chose not to try to do itself...

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