After a prolific year of rulemaking for the US Securities and Exchange Commission (SEC), public companies need to be aware of new disclosure requirements for their upcoming Form 10-K filings for the fiscal year ended 31 December 2023.
Climate change disclosures that the US Securities and Exchange Commission is proposing to require of public companies could have two indirect effects on power companies.
It is hardly news that ESG investing is a significant aspect of the asset management industry. According to Barron's, $400 billion was invested in U.S. mutual funds and assets that have an ESG orientation in 2021.
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