"Nearly eight in 10 management teams (78 percent) express concerns about reporting ESG-related risks and strategies because of the forthcoming SEC ruling on climate disclosures.

If approved, the new rule would require companies to disclose information about their governance of climate-related risks and how these have had, or are likely to have, a material impact on their business."

Link: https://www.irmagazine.com/case-studies/management-teams-unprepared-secs-upcoming-esg-rule