March 21, 2019

Disclosures of Physical Climate Change Risks: A Case Study

Nicole L. Briggs and Kate M. Munson

Publicly held companies are facing increased pressure to disclose climate change risks to shareholders. Institutional investors, asset owners, and asset managers are among the groups of stakeholders supporting increased disclosure of material climate change risks under Securities and Exchange Commission (SEC) rules and related guidance. The range of financially related climate change risks is broad, varies widely by industry, and includes physical risks to facilities and other infrastructure.

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