- Understanding the SEC’s New Climate Disclosure Mandates
Get an in-depth overview of the SEC’s new climate disclosure requirements, focusing on governance, GHG emissions, and risk management.
Explore how the SEC’s latest climate disclosure rules impact financial reporting and risk management.
The SEC’s new climate disclosure rules represent a landmark decision in standardizing climate-related financial reporting. These rules require companies to disclose governance processes, climate-related risks, and the financial impacts of climate change on their operations. Large accelerated filers must also report Scope 1 and Scope 2 greenhouse gas emissions, with assurance requirements to verify data accuracy.
The phased implementation gives companies time to align their internal processes, but auditors must prepare for increased scrutiny and oversight of climate disclosures. The rules align with international standards and are designed to provide investors with reliable, transparent information about climate risks.
Download the full guide now to understand the key components and prepare your audit team for the new climate-related financial reporting obligations.
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- Key Metrics and Insights at a Glance
Scope 1 and 2 Emissions
Large accelerated filers must disclose Scope 1 and Scope 2 emissions, subject to assurance requirements.
Governance Disclosures
Companies are required to report on governance structures for managing climate-related risks.
Financial Statement Impact
The financial impacts of severe weather events must be reflected in financial statements under the new rules.
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