Earlier this year, the US Securities and Exchange Commission (SEC) proposed new regulations that would require publicly-traded companies to estimate their greenhouse gas emissions and disclose certain climate risks. The mandated rules around disclosure would be unprecedented in the United States and come at a time when investors are increasingly concerned about companies’ environmental, social, and governance (ESG) commitments. But the controversial measure is stirring up complaints – from those who say it goes too far, and others who say it doesn’t go far enough.  For deeper insight into the SEC’s proposed rules, host Bill Loveless spoke with Dr. Shivaram Rajgopal, the Kester and Byrnes Professor of Accounting and Auditing at Columbia Business School.  Shivaram was previously a faculty member at Duke University, Emory University and the University of Washington, and his work is frequently cited in outlets like The Wall Street Journal, The New York Times, Bloomberg, and Forbes.  Together, they discuss some of the key provisions in the proposal and the broader implications it could have for the future of corporate climate accountability.