Heads Up — Executive summary of the SEC’s proposed rule on climate disclosure requirements

Published on: 22 Mar 2022

This Heads Up discusses the SEC’s proposed rule The Enhancement and Standardization of Climate-Related Disclosures for Investors. Under the proposed rule, a registrant would be required to provide disclosures about greenhouse gas emissions (with attestation for Scope 1 and Scope 2 disclosures), certain financial statement disclosures, and qualitative and governance disclosures within its registration statements and annual reports (e.g., Form 10-K).


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