The paper discusses the proposed #climatechange #disclosure rules by the #sec, which would mandate companies to provide detailed disclosures on the impact of climate change on their financial performance and policies. The authors conducted a study using hand-collected data from 99 annual reports of 34 S&P 500 companies from 2019 to 2021, finding that 91% of the #annualreports included some disclosures on climate-related risks. The study found a positive relationship between climate-related disclosures and firms’ financial performance.

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