An overview of California's climate disclosure requirements

As concerns over ESG face increasing attention in the United States and anticipation builds for the final SEC rules on climate-related disclosures, California has embarked on bold action. Through the introduction of a series of bills establishing the framework for a comprehensive ESG disclosure system, California's latest sustainability-related legislation is poised to significantly impact the industry's credibility and shape the direction of ESG-related regulations at both state and federal levels.

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