Climate Change is the Most-Cited Biden Policy on S&P 500 Earnings Calls for Q4

During each corporate earnings season, it is not unusual for companies to comment on subjects that had an impact on their earnings and revenues for a given quarter, or may have an impact on earnings and revenues for future quarters. Given the start of the Biden administration a few weeks ago, have companies in the S&P 500 been commenting on government policies that have changed or may change under the Biden administration during their earnings conference calls for the fourth quarter? How do these numbers compare to the start of the Trump administration four years ago?