Cool Corporation makes energy-saving air conditioning units.Cool antici?pates a change in the demand for its products as a consequence of climate change.One argument in favor of requiring Cool to disclose this informa?tion is that it could lead to January 1, 2023 by admin additional protections under the Sarbanes-Oxley Act of 2002. an increase in the number of shareholder suits against competitors. sound investment decisions by investors. the conversion of Cool from publicly held to privately held. See Answer sound investment decisions by investors.