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New California Legislation Would Be a Major Step Forward for Climate Disclosure

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23] The draft rule required them only if they are determined to be “material,” which has led to a considerable amount of confusion. [24] ENDNOTES [1] Andrew Ramonas, “SEC Eyes October for Climate Disclosure Regulations Release”, Bloomberg Law , June 13, 2023, [link]. [2] 24] SB 253 does not require materiality. Coffee, Jr.,

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