Two disclosure laws passed in California have changed the landscape of climate-related reporting. As the California Air Resources Board stated in guidance from September of this year, SB 261:“applies to U.S. companies that do business in California with annual revenues in excess of $500 million. Beginning with the initial SB 261 report due on January…
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Third Party Standards for Benefit Corporations
Benefit corporations are a new legal business definition, helping companies build responsibility into their governance structure. Benefit corporations have followed the cycle from idea to reality in various states including…
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