"We're trying to read the tea leaves of what the Russian government is most concerned about when they have threatened foreign companies that have halted operations or pulled out of Russia," said Thad McBride, a partner with Bass, Berry & Sims.

"The SEC's climate disclosure proposal is the most extensive, comprehensive and complicated disclosure initiative in decades," said Wilmer Cutler Pickering Hale and Dorr partner Meredith Cross, a former SEC official.

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