Professors Shivaram Rajgopal and Bruce Usher write about how the new SEC climate disclosure proposal — if finalized — could motivate companies to increase investment in technologies that both reduce emissions and improve voluntary disclosure of their climate risks.
Mentioned Faculty

Shivaram Rajgopal
- Roy Bernard Kester and T.W. Byrnes Professor of Accounting and Auditing; Chair of the Accounting Division
- Accounting Division
- Chartered Accountancy, 1987

Shivaram Rajgopal
- Roy Bernard Kester and T.W. Byrnes Professor of Accounting and Auditing; Chair of the Accounting Division
- Accounting Division
- Chartered Accountancy, 1987
Shiva Rajgopal is the Roy Bernard Kester and T.W. Byrnes Professor of Accounting and Auditing at Columbia Business School. He has also been a faculty member at the Duke University, Emory University and the University of Washington. Professor Rajgopal’s research interests span financial reporting, earnings quality, fraud, executive compensation and corporate culture. His research is frequently cited in the popular press, including The Wall Street Journal, The New York Times, Bloomberg, Fortune, Forbes, Financial Times, Business Week, and the Economist.

Bruce Usher
- Professor of Professional Practice; Co-Director of the Tamer Institute for Social Enterprise and Climate Change; Elizabeth B. Strickler '86 and Mark T. Gallogly '86 Faculty Director
- Tamer Institute for Social Enterprise and Climate Change

Bruce Usher
- Professor of Professional Practice; Co-Director of the Tamer Institute for Social Enterprise and Climate Change; Elizabeth B. Strickler '86 and Mark T. Gallogly '86 Faculty Director
- Tamer Institute for Social Enterprise and Climate Change
Bruce Usher is a Professor of Professional Practice and the Elizabeth B. Strickler '86 and Mark T. Gallogly '86 Faculty Director of the Tamer Institute for Social Enterprise and Climate Change at Columbia Business School. The Tamer Institute educates on the use business knowledge, entrepreneurial skills, and management tools to address social and environmental challenges. Professor Usher teaches courses on climate change, finance and business, and is a recipient of the Singhvi Prize for Scholarship in the Classroom, the Lear Award, and the Dean’s Award for Teaching Excellence.