Soon after the Securities and Exchange Commission voted in March to require companies to report their climate risks and greenhouse gas emissions, it paused the rule in the face of a court order procured by a lobby group representing business.
While American courts, and voters, decide if they want more such initiatives from the Biden administration, other locales are adding climate considerations to their accounting rules.
On Friday, an international group of securities regulators reviewed proposed independence standards for "sustainability" audits. "High quality standards in this area will be important to support high-quality ethics (including independence) for reporting and assu
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