In this week’s episode, host Kristin Hayes talks with James Cox, a professor at Duke University, about a rule issued by the US Securities and Exchange Commission (SEC) that mandates publicly traded firms to disclose certain greenhouse gas emissions associated with business operations. Cox discusses how the rule standardizes the disclosures of certain climate-related risks that firms face, the differences between the final rule and the initial rule proposed by the commission in 2022, the potential challenges of verifying emissions from a company’s suppliers and customers, and the value of transparency and information for investors. References and recommendations: “Special Series: The SEC Climate Disclosure Rule” from the “Common Resources” blog; https://www.resources.org/special-series-sec/