The long-awaited SEC final rule on climate disclosure was unexpectedly delayed due to a technical glitch. The more aggressive targets of European regulators also have encountered speed bumps. Given the results of the U.S. midterm elections, global inflation, and economic uncertainty, will environmental, social, and governance (ESG) financial statement mandates have the same urgency in 2023? This article highlights recent regulatory developments for public companies and ERISA plans.
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