New California Legislation Would Be a Major Step Forward for Climate Disclosure
ClimateChange-ClimateLaw
AUGUST 8, 2023
23] The draft rule required them only if they are determined to be “material,” which has led to a considerable amount of confusion. [24] 51] That doctrine only applies to federal regulations, however, not to state statutes, so it does not pose a danger to the two California bills. 24] SB 253 does not require materiality.
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