An Early Look At What State AGs Want From ESG Disclosures

By Jonathan Brightbill and Jennie Porter (July 8, 2021, 2:55 PM EDT) -- A dozen state attorneys general — led by California and New York — are calling on the U.S. Securities and Exchange Commission to mandate broad environmental, social and governance, or ESG, disclosures for climate-related financial risks. Their comments reflect that certain state regulators believe that all public companies in the United States:

Are already subject to climate-related financial risks that many companies are not presently disclosing;

Should be disclosing financial risks regardless of industry — specifically identifying technology and agricultural companies as primary targets for disclosure obligations beyond the energy sector; and

Should be modeling and disclosing their direct and indirect...

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