Nearly two years after it was first proposed, the Securities and Exchange Commission (SEC) is finally poised to approve its climate-related disclosure rule—albeit a watered-down version, by all indications.

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Aaron Nicodemus is the Editor-in-Chief of Compliance Week. He previously worked as a reporter for Bloomberg Law and as business editor at the Telegram & Gazette in Worcester, Mass. Email: aaron.nicodemus@complianceweek.com LinkedIn:...