A Guide to the SEC’s Proposed Climate Disclosure Requirements

As we reported earlier, the SEC recently proposed significant new requirements to enhance and standardize climate-related disclosures. Registrants would be required to detail climate-related risks, risk mitigation plans and goals and oversight processes; greenhouse gas emissions; and climate-related financial metrics, as part of a new climate-related disclosures section and separate footnote to financial statements in their annual report. We offer a more detailed guide to the proposal and its implementation timeline.

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