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The Role of Accounting and Auditing in Addressing Climate Change

With President Joe Biden’s recommitment to the Paris climate accord, all eyes are on the policy changes and investments necessary to chart a course to net-zero global greenhouse gas emissions by 2050—and accounting and independent auditing can help keep the United States on track.



The SEC’s Time To Act

The U.S. Securities and Exchange Commission should begin using its authority to mandate climate-related disclosures in order to address climate-related risks to investors, the economy, and the public.



Renewed U.S.-India Climate Cooperation

The United States and India can collaborate to rapidly catalyze foreign institutional investment in India’s green transition, which would significantly influence the global effort to combat climate change.



Modernizing the Social Contract With Investment Fiduciaries

To help build a new social contract among companies, investors, workers, and society, regulators should modernize the fiduciary rules governing investment advisers and retirement plan fiduciaries to ensure that they disclose how they handle environmental, social, and governance considerations.