The Mandate Ends. The Duty Remains.

The Mandate Ends. The Duty Remains.

Executive SummaryThe SEC has proposed to rescind its 2024 climate-disclosure rule in full, and the comment period is now open. A board that reads this as the end of its climate-oversight obligation is misreading the signal. The federal reporting mandate is...
Congress Forces AI Audit Accountability

Congress Forces AI Audit Accountability

Congress released the Great American AI Act on June 4, 2026, a bipartisan 269-page discussion draft that would require major AI developers to submit to semi-annual third-party audits by federally licensed Independent Verification Organizations, with civil penalties of...