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The Union of Concerned Scientists explains its analysis of 28 S&P 500 companies, finding that half misrepresented climate science in public communications despite expressing general concern about climate change. The document highlights the contradiction between corporate public images and their indirect actions, such as funding anti-climate science members of Congress or trade groups. It argues that current disclosure requirements are insufficient to hold corporations accountable for their influence on national and state-level climate policy, including efforts to undercut wind energy and roll back renewable energy laws.