Small businesses are currently exempt from the SEC’s climate disclosure rules—but that doesn’t mean they should ignore them. Over the past several years, many large U.S. companies have taken cues from their international counterparts and prioritized environmental, social, and governance (ESG) initiatives. Companies looking to establish transparency, trust, and accountability in human capital and sustainability reporting may have started out voluntarily—but that may not be the case much longer.

Topics:  sec s   u.s    esg   march   california   sec   companies   disclosure   climate   
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