In a departure from existing “principles-based” disclosure requirements rooted in materiality, the SEC last month proposed rules that are prescriptive and intended to provide investors with consistent and comparable data, despite recent evidence that many companies do not find climate change-related physical or transition risks to be material to their businesses.
Our experts covered:
- An overview and background of the proposed new rules
- Proposed changes to Regulation S-X affecting financial statement disclosures
- Proposed changes to Regulation S-K affecting non-financial statement disclosures
- Proposed scope and phase-in periods
- Practical considerations for public companies
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