If all goes according to plan, 2023 is expected to be a year consisting of ambitious and historical ESG rulemaking by the Securities and Exchange Commission (SEC). The US regulator is planning to impose mandatory climate risk disclosures for public companies, which require companies to provide investors with information about how funds consider ESG factors. However, the continuing rise of anti-ESG sentiments across US states - especially along political lines - could pose implications for these regulations' implementation and calls into question the need for mandatory ESG disclosure ...
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