As you know, a debate has emerged about disclosure of climate-based risks. In Congress, there is a move afoot to require more disclosure, a thought not everyone thinks such a mandate would be wise. To some it sounds like a predictable political response to a trendy issue. But you might want to start thinking about it. For some companies the risks are real: insurance and agriculture for example. For others, they might be trivial: software makers, for example. You need to start evaluation of your own risk and how it might be coherently reported on in an on-going basis. Hopefully, if disclosure is ever required, we'll get some clear guidance and examples. But don't hold your breath on that. Article