1062 29 may journal of accountancy SEC proposes recission of climate disclosure rules US policy reversal on climate disclosure rules; relevant for tracking regulator direction but limited immediate impact outside SEC-filer scope. 4

0590 21 may protiviti One view of risk: Why sustainability risks belong in enterprise risk management General practitioner commentary on integrating ESG into ERM frameworks; useful framing but no new technical standard, interpretation, or regulator requirement. 4

0020 30 apr protiviti California signals it is serious on climate reporting: New rules, firm deadlines, and what companies should do now California climate-reporting rules now have firm deadlines. Relevant for UAE conglomerates with California operations; low urgency for home entities. 4