These comments, in response to the SEC's request for public input on climate disclosures, focus on the science of climate attribution, detection, and prediction—the body of research drawing on multiple lines of evidence that describes the role of human activity in climate change. The goal of these comments is to…
This article argues that climate risk disclosure should be mandatory.
Michael PanfilDecember 24, 2020
This article explores how governments and investors can use financial disclosure as a tool to incentivize or pressure publicly traded companies to undertake climate change adaptation measures. The article explains why financial disclosure is a powerful tool, describes the relevant regulatory schemes, and outlines both regulatory or enforcement and market-based…
Nina HartMay 1, 2015
This petition supplements the previous request with recent developments and regulatory updates, including an EPA rule requiring GHG emitters to report their emissions, that make it urgent for the SEC to ensure that corporations are analyzing and disclosing climate risk and opportunities.
Vickie Patton, Nancy Spencer and OthersNovember 23, 2009