Michael J. Callahan, David F. Larcker & Brian Tayan, The General Counsel View of ESG Risk, Corp. Governance Rsch. Initiative, Stan. Closer Look Series (Sept. 14, 2021), https://www.gsb.stanford.edu/sites/default/files/publication/pdfs/cgri-closer-look-92-general-counsel-view-esg-risk.pdf.