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&lt;p&gt;Good news for advocates of the triple bottom line; bad news for the business community, or at least the ones assessing risks for their companies. The Securities and Exchange Commission ruled yesterday in favor of requiring companies to &quot;disclose in their public filings the impact of climate change on their businesses--from new regulations or legislation they may face domestically or abroad to potential changes in economic trends or physical risks to a company.&quot;&lt;/p&gt;&lt;p&gt;In a highly divided vote (3-2), the Commission stated that since businesses already are required to report anything that could have a significant impact on their bottom line, this should be a natural fit. They did, however, distance themselves from making any blanket statements on global warming or &quot;the topic of climate change,&quot; saying the ruling was strictly added guidance to reporting on business risks. Fair enough.&lt;/p&gt;

Aman Singh Das

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