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Climate Change Disclosures are Growing in Importance, Writes BB&K s Mrunal Shah in PublicCEO In recent years, bond investors have increasingly demanded information on environmental disclosure, including climate change, social and governance (ESG) disclosure. With such increased demand by bond investors, public agencies have also increasingly disclosed climate-related change and risks. However, no consistent framework exists for such disclosure. California’s state leadership set out to learn more about this ever-evolving topic and tasked the California Debt & Investment Advisory Commission to conduct a study to learn more. The Study’s Findings The study analyzed content in over 200 official statements of enterprise revenue bonds issued between 2016 and 2019 to understand how California’s municipal bond issuers are disclosing the risks in climate change. The results of the Commission’s study can be found in the “Climate Change Disclosure Amount California Enterprise Iss

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