Securities and Exchange Commission (SEC) regulations require publicly traded companies to disclose the material impacts of environmental laws on their business. Increasing attention is being paid to the issue of securities disclosure of financial risks and opportunities posed by impending regulation relating to global climate change and by climate change itself.
Environmental Law | Law
Sabin Center for Climate Change Law
Michael B. Gerrard & Christopher Anderson,
Financial Disclosure of Risks Related to Global Climate Change,
Available at: https://scholarship.law.columbia.edu/faculty_scholarship/3128