As new climate disclosure requirements loom, corporate finance teams are increasingly tasked with preparing the data required for reporting. Persefoni partnered with Financial Executives International’s (FEI) Financial Education & Research Foundation to study how the finance function is evolving in response to new demands, such as the Securities and Exchange Commission’s (SEC) climate proposal. Based on data collected from our survey of more than 50 finance professionals at some of the largest US-headquartered, publicly traded companies, this research report explores: