The U.S. Securities and Exchange Commission recently proposed rules that would mandate enhanced climate-related disclosures by public companies.
Articles in Law360 and Harvard Law School Forum of Corporate Governance offer ten observations for registrants on the proposed rules. The articles were co-authored by Michael Littenberg, partner and global head of the ESG, CSR and Business and Human Rights practice, capital markets counsel Marc Rotter and law clerk Hannah Shapiro.
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