Baker Botts: California Climate-Related Disclosure vs. SEC
ESG Update: New California Climate-Related Disclosure Mandates Will Require Corporate Reporting Ahead of – and Broader than – the SEC
On September 12 and 13, 2023, the California State Legislature passed two state bills mandating climate-related disclosures by U.S. corporate entities that do business in California and meet certain annual revenue thresholds. Read the Baker Botts article here.