Heads Up — Comprehensive analysis of the SEC’s proposed rule on climate disclosure requirements

Published on: 29 Mar 2022

This issue expands on our March 21, 2022, executive summary by providing details and considerations related to specific disclosures that would be required under the SEC’s proposed rule The Enhancement and Standardization of Climate-Related Disclosures for Investors. Under the proposed rule, such disclosures would include metrics that reflect the impact of climate-related events, transition activities, and expenditures; financial statement estimates and assumptions; greenhouse gas emission data; governance plans; and climate-related risks, among other information.


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