Oliver Lawal
SEC Final Rule: The Enhancement and Standardization of Climate-Related Disclosures for Investors
The SEC's final rule requires public companies to include climate-related disclosures in registration statements and periodic SEC filings. The new regulations aim to give investors the transparency they need to integrate ESG factors into their investment decisions.
Double Materiality: A New Standard for Corporate Transparency and Accountability
Understanding the concept of double materiality is paramount to the implementation of the ESRS framework and other emerging climate-related disclosures.