In this episode, CII General Counsel Jeff Mahoney interviews Shivaram Rajgopal, the Kester and Brynes Professor at Columbia Business School. Professor Rajgopal is the author of a two-part article published in Forbes entitled "The SEC’s Attempt to Write Generally Accepted Climate Principles." Recently, Professor Rajgopal published a third article about the Securities and Exchange Commission’s climate disclosure proposal entitled "Why Do Critics Claim that the SEC Has Over-Reached with Climate Risk Disclosure?"