{"title":"各国在2023年推进气候风险披露和esg相关立法","authors":"David W. South","doi":"10.1002/gas.22379","DOIUrl":null,"url":null,"abstract":"<p>In my August 2023 column, I outlined the climate risk disclosure and related environmental, social, and governance (ESG) requirements proposed by the Securities and Exchange Commission (SEC).<sup>1</sup> It closed with an outlook for 2023. What I did not envision was the degree to which states would take action regarding greenhouse gas (GHG) disclosures to facilitate compliance with their state GHG targets. This column summarizes these actions, with emphasis on the most recent legislation passed by California, together with ESG-related legislation to define the fiduciary responsibilities of state pension funds.</p>","PeriodicalId":100259,"journal":{"name":"Climate and Energy","volume":"40 5","pages":"27-32"},"PeriodicalIF":0.0000,"publicationDate":"2023-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"States Advance Climate Risk Disclosure and ESG-Related Legislation During 2023\",\"authors\":\"David W. South\",\"doi\":\"10.1002/gas.22379\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>In my August 2023 column, I outlined the climate risk disclosure and related environmental, social, and governance (ESG) requirements proposed by the Securities and Exchange Commission (SEC).<sup>1</sup> It closed with an outlook for 2023. What I did not envision was the degree to which states would take action regarding greenhouse gas (GHG) disclosures to facilitate compliance with their state GHG targets. This column summarizes these actions, with emphasis on the most recent legislation passed by California, together with ESG-related legislation to define the fiduciary responsibilities of state pension funds.</p>\",\"PeriodicalId\":100259,\"journal\":{\"name\":\"Climate and Energy\",\"volume\":\"40 5\",\"pages\":\"27-32\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-11-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Climate and Energy\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/gas.22379\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Climate and Energy","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/gas.22379","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
States Advance Climate Risk Disclosure and ESG-Related Legislation During 2023
In my August 2023 column, I outlined the climate risk disclosure and related environmental, social, and governance (ESG) requirements proposed by the Securities and Exchange Commission (SEC).1 It closed with an outlook for 2023. What I did not envision was the degree to which states would take action regarding greenhouse gas (GHG) disclosures to facilitate compliance with their state GHG targets. This column summarizes these actions, with emphasis on the most recent legislation passed by California, together with ESG-related legislation to define the fiduciary responsibilities of state pension funds.
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