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

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23] The draft rule required them only if they are determined to be “material,” which has led to a considerable amount of confusion. [24] Orts, Reflexive Environmental Law, 89 Northwestern University Law Review 1227 (1995); Dennis D. Nebraska, 600 U.S. 24] SB 253 does not require materiality. Times , Oct. 12, 2022. [49]

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