Financial presentations at the biggest 100 US companies mention climate change less than they did at this time last year. Does this that mean companies are facing fewer climate-related financial risks than they did in the past?
A keyword search of Form 10-Ks in Bloomberg Law’s Advanced EDGAR tool reveals that this is not the case for SEC registrants. Climate change risk factors disclosures increased in each of the last three years, and year-to-date data indicates that 2024’s year-end totals will continue that upward trajectory. It just seems that leadership isn’t talking about those risks as much.
Risk Factors Disclosures ...
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