The New SEC Climate Disclosure Rules — What Practitioners Need to Know

It's time to equip yourself

The SEC has adopted rules to enhance and standardize climate-related disclosures by public companies and in public offerings.

The SEC rules set clear disclosure requirements, providing investors with consistent, comparable and reliable information about the financial impact of a changing climate on organizations.

We delve into the finalized rule details and what practitioners should be doing now to prepare.

Key Topics

• Applicability and compliance dates
• Disclosure outside of the financial statement (Regulation S-K requirements) and the role of advisers and consultants
• Disclosure inside the financial statements (Regulation S-X requirements) and practitioner considerations in the audit
• GHG attestation considerations

Learning Objectives

• Recognize S-K requirements.
• Identify GHG disclosure requirements.
• Distinguish the GHG attestation requirements.

Who Will Benefit

• Accounting or finance professionals who wants to understand the new SEC rule, what has changed from the proposal to the final rule and how to prepare to execute the rule
• Accounting professionals who provide advisory services (including ESG matters) for clients and need to advise B&I clients on the new rule and how to prepare to execute the rule
• Accounting professionals who provide assurance services, which may include sustainability information that needs to understand how the SEC rule affects climate disclosures
• Accounting and finance professionals whose organization is affected by the new SEC rule and want to understand the new SEC rule, what has changed from the proposal to the final rule and how to prepare to execute the rule