The SEC’s climate disclosure rule is finally here. It’s been a journey, one akin to a film drama full of plot twists, cliff hangers and edge of the seat moments. So in honor of the drama, this week we do a film review of sorts on this wide reaching regulation - going into the plot, the actors involved, and how the industry is likely to be affected by it.

With Governor Newsom poised to sign two new climate reporting bills into law, we look at what’s in them, why they matter, and why everyone is suddenly making a fuss about Scope 3 emissions.

The recommendations of the Task Force on Climate-related Financial Disclosures have become a landmark reference for investors, who now face the challenge of making sense of how various jurisdictions will implement their versions of the TCFD’s standards.