SEC Climate Disclosures

On March 6th, the SEC issued The Enhancement and Standardization of Climate-Related Disclosures for Investors after a 3 to 2 vote by the SEC Commissioners. New disclosures include disclosures on greenhouse gas emissions, governance and oversight of material climate-related risks, business model and outlook, risk management processes for climate-related risks, and climate gargets and goals. These new requirements are subject to certain materiality thresholds, registrant applicability and an adoption phase-in timetable.

Read the full report here.