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B) a description of any process the issuer uses to determine the impact of ESG metrics on the long-term business strategy of the issuer.
There’s far more to it, here’s the link. The bill has been sitting in the house since 2019, but I’m guessing the Democrats are going to pick it up in some shape or form sooner rather than later
https://www.congress.gov/congressional-report/116th-congress/house-report/365/1