SEC Climate Change Disclosure Guidance: An Overview and Congressional Concerns

Shorter, Gary

Library of Congress. Congressional Research Service.

关键词: Climatic changes;    Global climate change;    Global warming;   

RP-ID  :  R42544
RP-ID  :  R42544_2013Aug26

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report briefly describes the Guidance; provides opposing views on the Guidance, including past congressional legislation; summarizes a study on potential corporate costs and benefits of implementing the Guidance; and examines the impact of the Guidance from the perspectives of investors, corporations, and finance professionals.