Climate Week 2021 | Climate Conference | Climate Change Conferences | Global Warming Meetings

International Climate Change Law and Policy will discuss a range of controversial debates, reflecting the highly politicised nature of international Climate Change Law. With a growing consensus that climate change poses acute risks to the global economy, companies increasingly disclose their climate-related risks to investors. However, such climate risk disclosures lack uniformity, complicating many investors’ ability to accurately compare and ascertain these risks. A decade ago, the Securities and Exchange Commission promulgated interpretative guidance in this area, but no meaningful change resulted. In response, some members of Congress have introduced the Climate Risk Disclosure Act, which seeks to mandate and stipulate the content of climate risk disclosures. This Comment examines the proposed legislation and offers recommendations for alternatives that consider the agency’s definition of materiality and its current rulemaking trends.