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

Reynolds Holding

2] Much less attention has gone to two bills that are moving toward adoption in California. If adopted, this legislation would have a global impact, as California is the fifth largest economy in the world, and companies around the world sell into California. 12] Here are some details about the proposed California legislation.

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ESG A Valuation Framework

Value Scope

Corporate leaders and boards have been missing a way to tie ESG to valuation. The most well-developed thus far is the one published by the Sustainability Accounting Standards Board (“SASB”). It was devised to sound like “FASB,” the Financial Accounting Standards Board. The name SASB is no coincidence.