THE SECURITIES AND EXCHANGE COMMISSION PROPOSED RULE CHANGES THAT WOULD REQUIRE REGISTRANTS TO INCLUDE CERTAIN CLIMATE-RELATED DISCLOSURES
The Securities and Exchange Commission proposed rule changes that would require registrants to include certain climate-related disclosures
The Securities and Exchange Commission proposed rule changes that would require registrants to include certain climate-related disclosures in their registration statements and periodic reports, including:
The proposed disclosures are similar to those that many companies already provide based on broadly accepted disclosure frameworks, such as the Task Force on Climate-Related Financial Disclosures and the Greenhouse Gas Protocol.
The SEC proposed framework aligns with the Canadian Securities Administrators (CSA) Climate-related Disclosure Update and CSA Notice and Request for Comment Proposed National Instrument 51-107 Disclosure of Climate-related Matters (October 18, 2021).