Climate Change Disclosures – Three Deep Dives Into the SEC Proposal

The U.S. SEC published its proposed rules on climate change disclosures on March 21, 2022.

We have prepared the three memos linked below, analyzing separate features of the proposal:

• Memo on proposed disclosure requirements for notes to audited financial statements
• Memo on proposed requirements to disclose greenhouse gas emissions
• Memo on other proposed disclosure requirements, covering governance, risk, strategy, targets and goals and related matters