In this episode of the LawWise podcast, Cadwalader's Jason Halper and Timbre Shriver discuss key components of the SEC's final climate disclosure rule and what's changed in the two years and 24,000 comments since it was first proposed.
Key discussion points include:
Primary requirements of the rule, including climate risk, boardoversight, risk management, and transition plan disclosure;
A new safe harbor provision for forward looking statements;
Changes to emissions disclosure requirements from the proposed rule; and
Legal and political challenges.
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