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Climate Change Disclosure in SEC Filings

Automobile, Insurance, Oil & Gas, Petrochemical, and Utilities Companies

Government and IndustryThis report is Friends of the Earth's fifth annual review of climate change reporting in the Securities and Exchange Commission (SEC) filings of automobile, manufacturing, integrated oil & gas, insurance, petrochemicals, and utilities companies. It indicates that over the past five years, climate reporting in general has steadily increased in quality and quantity

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Climate Risk Reporting in SEC Filings of Publicly-traded Property & Casualty Insurers

Although climate change-specific accounting requirements do not yet exist in the United States, securities disclosure rules require companies to disclose all material risks facing their firms. Indeed, some insurers are already discussing global warming in their SEC filings, indicating that climate change is in fact a material issue for the insurance industry.

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