July 07, 2020

Looking beyond ExxonMobil: A focus on effective climate change disclosures

Thomas A. Utzinger

Public-company reporting of risks and liabilities is a long-standing process subject to myriad Securities and Exchange Commission (SEC), accounting, and other requirements. These disclosures convey a broad range of material financial data to investors including information related to environmental risks and liabilities. In addition to SEC reporting, an increasing number of public companies now issue sustainability or corporate social responsibility reports. These largely nonfinancial works address environmental and energy topics from a strategic perspective and are studied by a wider range of stakeholders.

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