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The Enhancement and Standardization of US Climate-related Disclosures for Investors

The much-anticipated Securities and Exchange Commission proposals for enhancing and standardizing climate-related disclosures for investors were published on 21 March 2022, marking a significant step in the current US government’s response to climate change.

The disclosure proposals will require registrants (domestinc or foreign) 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.

The required information on climate-related risks would also include disclosure of a registrant’s greenhouse gas emissions, which have become a commonly used metric to assess a registrant’s exposure to such risks.

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