Agenda quoted partner Erin Martin in an article about governance-related disclosure provisions set in the US Securities and Exchange Commission’s climate disclosure rule. Erin said codification of what has historically been voluntary will likely push companies to take a closer look at and adjust oversight responsibilities and related disclosures.
"So much of the existing voluntary disclosure is focused on a very high-level discussion of how generally the board thinks about climate-related risks, and the rule puts more guardrails on it," Erin said. "The fact that there's a rule out there now will likely lead people to be clearer on disclosure on that front."
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