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TheCorporateCounsel

TheCorporateCounsel.net

A basis for research and practical guidance focusing on federal securities laws, compliance & corporate governance.

DealLawyers

DealLawyers.com

An educational service that provides practical guidance on legal issues involving public and private mergers & acquisitions, joint ventures, private equity – and much more.

CompensationStandards

CompensationStandards.com

The “one stop” resource for information about responsible executive compensation practices & disclosure.

Section16.net

Section16.net

Widely recognized as the premier online research platform providing practical guidance on issues involving Section 16 of the Securities Exchange Act of 1934 and all of its related rules.

PracticalESG

PracticalESG.com

Keeping you in-the-know on environmental, social and governance developments

The politicization of climate change led to the phenomenon known as “green hushing.” Companies are still acknowledging and addressing climate risks, but they aren’t as enthusiastic about messaging. The hope is that by keeping their heads down, climate programs can continue to provide benefits to companies. At the same time greenhushing helps sustainability departments from becoming a flash point in the culture war. However, companies are still speaking to investors on climate. This is happening through SEC filings, limited voluntary reporting, and media releases. A recent analysis from the ICCR examines how companies speaking about climate action are framing the conversation:

“Numerous major American and global corporations continue to acknowledge that climate change is a critical risk and material business issue. When a food company states changing weather patterns threaten its agricultural supply chain or when an electric utility describes its net zero commitment in the environmental strategy section of its annual report, these are not political statements. They are assessments of business risk and opportunity, made by managements and boards with fiduciary obligations to their shareholders.”

The analysis notes that statements in regulatory filings such as 10-Ks and proxy statements tend to be less valuable than other avenues of communication. This is because statements in regulatory filings often acknowledge the risks posed by climate change, but do little else. Other public statements often offer more detail on the specific impacts of sustainability on core business functions. Ultimately, companies speaking about climate action are focusing on the financial value of planning for and mitigating climate impacts. This primarily takes the form of risk management, as even climate leaders tend to focus more on risks than benefits. However, it does reflect that climate change is still being taken seriously and that, while not politically popular, managing climate risks is still a priority for companies.

Our members can learn more about disclosure practices and trends here.

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The Editor

Zachary Barlow is a licensed attorney. He earned his JD from the University of Mississippi and has a bachelor’s in Public Policy Leadership. He practiced law at a mid-size firm and handled a wide variety of cases. During this time he assisted in overseeing compliance of a public entity and litigated contract disputes, gaining experience both in and outside of the courtroom. Zachary currently assists the PracticalESG.com editorial team by providing research and creating content on a spectrum of ESG… View Profile