For over a decade, public companies’ disclosures
about the effect of global warming on their businesses
have been under scrutiny. Companies have made statements
about the effect in periodic SEC filings and in
their corporate social responsibility reports. Activists
have pored over those statements, urged corporate
boards to require greater transparency, and sued companies
they thought dissembled. As a result of this scrutiny,
public companies’ disclosures have evolved.
This article was originally published in Bloomberg Law