SEC Proposes New Rules to Standardize Climate-Related Disclosures
Highlights
The SEC has proposed broad new rules that would require registrants to make certain climate-related disclosures, including regarding greenhouse gas emissions, in their SEC filings
Under the proposed rules, accelerated and large accelerated filers would need to obtain third-party attestation reports covering certain emissions disclosures
The most controversial proposal under the new rules would require registrants, under certain circumstances, to disclose indirect greenhouse gas emissions from their value chain
The Securities and Exchange Commission (SEC) recently voted to propose extensive new climate-related disclosure rules that, if implemented in their current form, would require registrants to provide certain new and extended climate-related disclosures in their SEC filings.
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