SEC proposes climate-related disclosure requirements

  • SEC (US Securities and Exchange Commission) (dark gray) Image
  • Leaf - sustainability (green) Image

21 Mar 2022

The SEC has issued a proposed rule, 'The Enhancement and Standardization of Climate-Related Disclosures for Investors'.

The proposal would require “registrants to include certain climate-related disclosures in their registration statements and periodic reports, including information about climate-related risks that are reasonably likely to have a material impact on their business, results of operations, or financial condition, and certain climate-related financial statement metrics in a note to their audited financial statements.”

In the proposing release, the SEC noted that the disclosures registrants would be required to provide are similar to those that many companies provide under existing disclosure frameworks and standards, such as the Financial Stability Board's Task Force on Climate-Related Financial Disclosures (TCFD) and the Greenhouse Gas Protocol.

For more information, see the following:

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.