Abstract
In my August 2023 column, I outlined the climate risk disclosure and related environmental, social, and governance (ESG) requirements proposed by the Securities and Exchange Commission (SEC).1 It closed with an outlook for 2023. What I did not envision was the degree to which states would take action regarding greenhouse gas (GHG) disclosures to facilitate compliance with their state GHG targets. This column summarizes these actions, with emphasis on the most recent legislation passed by California, together with ESG‐related legislation to define the fiduciary responsibilities of state pension funds.
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