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Changes in Climate and Human Capital Disclosure Mandates
Manage episode 395713027 series 3446680
The Corporate Law Center at Fordham University School of Law에서 제공하는 콘텐츠입니다. 에피소드, 그래픽, 팟캐스트 설명을 포함한 모든 팟캐스트 콘텐츠는 The Corporate Law Center at Fordham University School of Law 또는 해당 팟캐스트 플랫폼 파트너가 직접 업로드하고 제공합니다. 누군가가 귀하의 허락 없이 귀하의 저작물을 사용하고 있다고 생각되는 경우 여기에 설명된 절차를 따르실 수 있습니다 https://ko.player.fm/legal.
Change is coming for corporate America. While many of us expect it to arrive in the form of climate disclosures, the SEC is yet to release the proposals they came up with in 2022. How these rules are written is a key factor in shaping the way businesses respond to climate change and other ESG issues. Joining us to explain where things currently stand is Stanford Law School Professor, Colleen Honigsberg. Along with her legal expertise, Colleen holds a Ph.D. in accounting and is a CPA. Tune in to hear why business leaders should concern themselves with climate change, what two key forces are behind the shift in focus on climate activism, the treatment of Greenhouse Gas emission disclosure, and the coming emphasis on human capital. We touch on the role of the ISSB and discuss why climate audits can only offer limited assurance before Colleen shares her perspective on human capital, petitioning the SEC, and more. Don’t miss this informative conversation!
Key Points From This Episode:
• Introducing Stanford Law School Professor and CPA, Colleen Honingsberg.
• Colleen’s career journey, which began in accounting.
• How she selected a Ph.D. in accounting with a goal to become a legal professor.
• Why we should care about climate change as business leaders and the ones who advise them.
• Two key forces behind the surge in investment in climate activism.
• Scope 1, 2, and 3 Greenhouse Gas emissions.
• Why the SEC pivoted on Scope 3 emission disclosures.
• The role of the ISSB in dealing with these factors.
• Why climate audits can only offer limited assurance and accuracy.
• Colleen’s perspective on the omission of human capital in financial statements.
• How and why Colleen petitioned the SEC to enact change.
• What to make of the inclusion of human capital in the SEC’s agenda for 2024.
Links Mentioned in Today’s Episode:
Colleen Honigsberg on LinkedIn
42 에피소드
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