LEADER 01067nam--2200349---45-- 001 990000503560203316 010 $a0-201-18395-1 035 $a0050356 035 $aUSA010050356 035 $a(ALEPH)000050356USA01 035 $a0050356 100 $a20010612d2000----km-y0ITAy0103-------ba 101 0 $aENG 102 $aUS 200 1 $aStandard C++ iostreams and locales$eadvanced programmer's guide and reference$fAngelika Langer, Klaus Kreft 210 $aMassachusetts$cAddison Wesley Longman$dcopyr. 2000 215 $aXXVI, 640 p.$cill.$d20 cm 410 $12001 610 1 $aLinguaggio C++ 676 $a005.133 700 1$aLanger,$bAngelika$065491 701 1$aKreft,$bKlaus$065492 801 0$aITA$bCBS$gISBD 912 $a990000503560203316 951 $a005.133 LAN$b0026223 CBS$c005.133$d00104605 959 $aBK 969 $aSCI 979 $aALANDI$b90$c20010612$lUSA01$h0943 979 $c20020403$lUSA01$h1659 979 $aPATRY$b90$c20040406$lUSA01$h1635 996 $aStandard C++ IOStreams and locales$9378639 997 $aUNISA LEADER 06552nam 2200613 a 450 001 9910959260003321 005 20251116181826.0 010 $a1-62257-496-6 035 $a(CKB)2550000001042796 035 $a(EBL)3020580 035 $a(SSID)ssj0001175702 035 $a(PQKBManifestationID)11772588 035 $a(PQKBTitleCode)TC0001175702 035 $a(PQKBWorkID)11139836 035 $a(PQKB)10745635 035 $a(MiAaPQ)EBC3020580 035 $a(Au-PeEL)EBL3020580 035 $a(CaPaEBR)ebr10677971 035 $a(OCoLC)923664059 035 $a(BIP)42692063 035 $a(BIP)40248848 035 $a(EXLCZ)992550000001042796 100 $a20130301d2012 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aClimate change disclosure and financial risk $emerits and concerns /$fCarolyn S. Lawrence and Lloyd T. Wheeler, editors 205 $a1st ed. 210 $aNew York $cNova Publishers$d2012 215 $a1 online resource (126 p.) 225 1 $aClimate change and its causes, effects, and prediction 225 1 $aFinancial institutions and services 300 $aDescription based upon print version of record. 311 08$a1-62257-462-1 320 $aIncludes bibliographical references and index. 327 $aIntro -- CLIMATE CHANGE DISCLOSURE AND FINANCIAL RISK: MERITS AND CONCERNS -- CLIMATE CHANGE DISCLOSURE AND FINANCIAL RISK: MERITS AND CONCERNS -- Library of Congress Cataloging-in-Publication Data -- Contents -- Preface -- Chapter 1: SEC Climate Change Disclosure Guidance: An Overview and Congressional Concerns( -- Summary -- Introduction -- Views on the Need for and Merits of the Guidance -- Supportive Perspectives on the Guidance -- A Supportive SEC Commissioner -- A Supportive Group of Institutional Investors -- Two Supportive Members of Congress during the 111th Congress -- Opposing Views on the Guidance -- A Critical SEC Commissioner -- Criticism from an Electrical Utility Industry Trade Group -- Critical Responses from Two Members of Congress in the 112th and the 111th Congresses -- A Preliminary Look at Potential Costs and Benefits from Implementing the Guidance -- Studies on the Guidance's Impact -- The Quality of Disclosures after the Guidance, from an Investor's Perspective -- Climate Change-Related Filings after the Guidance, from a Corporate Securities Law Firm's Perspective -- Changes in the Number of Climate Change-Related Disclosures after the Guidance, and Financial Professionals' Perceptions of Those Disclosures -- End Notes -- Chapter 2: Commission Guidance Regarding Disclosure Related to Climate Change -- Summary -- I. Background and Purpose of -- Interpretive Guidance -- A. Introduction -- B. Background -- 1. Recent regulatory, legislative and other developments -- 2. Potential impact of climate change related matters on public companies -- 3. Current sources of climate change related disclosures regarding public companies -- II. Historical Background of SEC -- Environmental Disclosure -- III. Overview of Rules Requiring Disclosure of Climate Change Issues -- A. Description of Business -- B. Legal Proceedings. 327 $aC. Risk Factors -- D. Management's Discussion and Analysis -- E. Foreign Private Issuers -- IV. Climate Change Related Disclosures -- A. Impact of Legislation and Regulation -- B. International Accords -- C. Indirect Consequences of Regulation or Business Trends -- D. Physical Impacts of Climate Change -- Conclusion -- Codification Update -- List of Subjects -- Amendments to the Code of Federal Regulations -- End Notes -- Chapter 3: Testimony of Jeffrey A. Smith, Partner in Charge of Environmental Law Practice -- Cravath, Swaine & -- Moore, LLP. Hearing on "Climate Disclosure: Measuring Financial Risks and Opportunities" -- I. Introduction -- II. Disclosure Background and -- Recent Developments -- III. Environmental Disclosure -- IV. The Mandate of Regulation S-K12 -- Item 101-Costs of Compliance -- Item 103-Disclosure of Legal Proceedings -- Item 303-Management Discussion and Analysis (MD& -- A) -- V. Accounting Standards -- VI. The Marketplace Is Demanding Information -- VII. Market Responses -- VIII. Next Steps and Possible Solutions -- Conclusion -- End Notes -- Chapter 4: Statement of Mindy S. Lubber, President, Ceres. Hearing on "Climate Disclosure: Measuring Financial Risks and Opportunities" -- End Notes -- Chapter 5: Testimony of Russell Read, Chief Investment Officer, California Public Employees' Retirement System. Hearing on "Climate Disclosure: Measuring Financial Risks and Opportunities" -- Environmental Disclosure and Why -- It's Important -- Why Voluntary Environmental Disclosure -- Is Insufficient -- CalPERS Efforts to Improve -- Environmental Disclosure -- CalPERS Environmental Investment Initiatives -- Investment Strategies -- End Notes -- Chapter 6: Statement of Gary W. Yohe, Economics Professor, Wesleyan University. Hearing on "Climate Disclosure: Measuring Financial Risks and Opportunities" -- References -- End Notes. 327 $aIndex. 330 $aPublicly traded companies are required to transparently disclose material business risks to investors through regular filings with the Securities and Exchange Commission (SEC). On January 27, 2010, the SEC voted to publish "Commission Guidance Regarding Disclosure Related to Climate Change", which clarifies how publicly traded corporations should apply existing SEC disclosure rules to certain mandatory financial filings with the SEC regarding the risk that climate change developments may have on their businesses. The Guidance has been controversial and has prompted the legislation in the 112th Congress to repeal it. This book provides an overview of the Guidance, with a focus on opposing views; congressional legislation; potential corporate costs and benefits of implementing the Guidance; and the impact of the Guidance from the perspective of investors, corporations, and finance professionals. 410 0$aClimate change and its causes, effects, and prediction series. 410 0$aFinancial institutions and services series. 606 $aDisclosure of information 615 0$aDisclosure of information. 701 $aLawrence$b Carolyn S$01872207 701 $aWheeler$b Lloyd T$01872208 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910959260003321 996 $aClimate change disclosure and financial risk$94481294 997 $aUNINA