Climate disclosure rules have recently been finalized by the SEC, California, the European Union, and the International Sustainability Standards Board (ISSB). These milestones spur further questions: How will the relatively weaker SEC requirements shape the market alongside the more stringent requirements of California and the EU? How will compliance efforts be reconciled? Does the litigation challenging the SEC and California rules suggest a loss of momentum on corporate climate disclosure goals? What impact will investor demand have on the evolution of voluntary disclosure? Which jurisdictions will mandate the ISSB standards? What additional rulemaking might a second Biden Administration undertake to strengthen or harmonize these requirements?

Please join the Sabin Center and ICRRL as the following distinguished speakers explore questions surrounding the future of corporate climate disclosure:

• Gina-Gail Fletcher, Professor, Duke University School of Law
• Joseph Grundfest, Professor of Law and Business, Stanford Law School
• Steven Rothstein, Managing Director, Ceres Accelerator
• Kristen Sullivan, Audit & Assurance Partner, Deloitte & Touche LLP

Moderated by Michael Gerrard, Professor and Faculty Director, Sabin Center for Climate Change Law, Columbia Law School

Hosted by: Sabin Center for Climate Change Law
Co-Sponsored by: Initiative on Climate Risk and Resilience Law (ICRRL), a joint initiative among the Sabin Center, Environmental Defense Fund, the Institute for Policy Integrity at New York University, and Vanderbilt Law School