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  2. The Securities and Exchange Commission today proposed rule changes that 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.
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  3. People also ask
    Is the SEC disclosure rule a good next step?The ever-evolving SEC disclosure regime is responsive to investor concerns and supporters point to the rule as an appropriate next step that is well within the bounds of the SEC’s statutory mandate. At the same time, opponents of the proposed rule are lining up to challenge it.
    Does the SEC require standardized climate-related disclosure?The SEC’s proposed rule would require standardized climate-related information in statements and reports to the commission. The commission designed the disclosure requirements to help investors assess risk. The content of the disclosures, which draw from the Task Force on Climate-Related Financial Disclosure, include:
    What are the new climate disclosure rules?On March 6, 2024, the SEC adopted new climate disclosure rules. These rules require companies to publish information that describes the climate-related risks that are reasonably likely to have a material impact on a company’s business or consolidated financial statements.
    What does the SEC's new disclosure rule mean for financial institutions?The SEC’s proposed rule would create a new disclosure framework with a more detailed disclosure regime than the Task Force on Climate-Related Financial Disclosures framework. Financial institutions are particularly concerned with the SEC’s alignment with the TCFD framework and International Sustainability Standards Board.
    What is the SEC's proposed climate-disclosure rule?The SEC’s proposed climate-disclosure rule was framed by commissioners as an effort to standardize costs in reporting of climate-related metrics and targets, all while improving consistency, comparability and ease of access for investors.
    Does the SEC require companies to disclose climate risks?It follows the SEC’s traditional disclosure framework by requiring information from companies about how they respond to and plan for climate impacts but does not require companies to take any actions to address identified climate risk.
     
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  9. SEC Climate Disclosure Guidance | Deloitte US

    WEBOn March 6, 2024, the SEC issued a final rule that requires registrants to provide comprehensive climate disclosures in their annual reports and registration statements. These requirements significantly expand climate …

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    WEBJun 3, 2022 · The US Securities and Exchange Commission (SEC) has a proposed a new rule that, if adopted, would require public companies to provide detailed reporting of their climate-related risks, emissions, and …

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  30. SEC.gov | Statement on ESG Disclosures Proposal