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In 2015, at a speech presented at the headquarters of British insurer Lloyd’s of London, Mark Carney, then the president of The Bank of England and chair of the G20’s Financial Stability Board (FSB), introduced a concept he called the “tragedy of the horizon.”

On March 22, the U.S. Securities and Exchange Commission (SEC) unveiled proposed rules requiring public companies registered in the United States to include a number of climate and greenhouse gas-related disclosures in their federal filings and public reports. These disclosures would include information the public could...

As the Build Back Better Act (BBBA) foundered, a number of Democratic lawmakers – including President Joe Biden in his Jan. 19 press conference – began raising the idea of focusing on pieces of the bill that could gain the votes needed to get through the Senate in a reconciliation package.