Climate change disclosure and financial risk : merits and concerns

著者

    • Lawrence, Carolyn S.
    • Wheeler, Lloyd T.

書誌事項

Climate change disclosure and financial risk : merits and concerns

Carolyn S. Lawrence and Lloyd T. Wheeler, editors

（Climate change and its causes, effects and prediction series）（Financial institutions and services）

Nova Science Publishers, c2012

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注記

Includes bibliographical references and index

内容説明・目次

内容説明

Publicly traded companies are required to transparently disclose material business risks to investors through regular filings with the Securities and Exchange Commission (SEC). On January 27, 2010, the SEC voted to publish "Commission Guidance Regarding Disclosure Related to Climate Change", which clarifies how publicly traded corporations should apply existing SEC disclosure rules to certain mandatory financial filings with the SEC regarding the risk that climate change developments may have on their businesses. The Guidance has been controversial and has prompted the legislation in the 112th Congress to repeal it. This book provides an overview of the Guidance, with a focus on opposing views; congressional legislation; potential corporate costs and benefits of implementing the Guidance; and the impact of the Guidance from the perspective of investors, corporations, and finance professionals.

目次

  • Preface
  • SEC Climate Change Disclosure Guidance: An Overview & Congressional Concerns
  • Commission Guidance Regarding Disclosure Related to Climate Change
  • Testimony of Jeffrey A Smith, Partner in Charge of Environmental Law Practice
  • Cravath, Swaine & Moore, LLP
  • Statement of Mindy S Lubber, President, Ceres
  • Testimony of Russell Read, Chief Investment Officer, California Public Employees' Retirement System
  • Statement of Gary W Yohe, Economics Professor, Wesleyan University
  • Index.

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