Understanding the scope, magnitude and implications of the SEC’s proposed new climate-related disclosures and building a readiness plan for eventual change are crucial actions items management can take now to ensure compliance if and when the proposed rules are adopted.  To help in this process, SECI is presenting a series of in-depth Briefings covering the three major areas included in the proposal.

Climate Disclosures – A Deep Dive Into the SEC’s Proposed New Governance, Strategy and Risk Disclosures – May 9, 2022

This Briefing focuses on the proposed new governance, strategy, business model, outlook, risk, and target disclosures. Discussion will include proposed disclosures surrounding board of directors’ climate expertise and implications of the new rules for setting climate-related targets.

Climate Disclosures – A Deep Dive Into the SEC’s Proposed New Greenhouse Gas Disclosures and Attestation Requirements – May 11, 2022

This Briefing focuses on proposed new disclosures about Greenhouse Gas Protocol Scope 1, 2 and 3 emissions and the related attestation requirements for accelerated and large accelerated filers.  Discussion will include the process of measuring greenhouse gas emissions, the complexities in measuring Scope 3 emissions, greenhouse gas intensity disclosures, and the levels of attestation as the disclosure phases in.

Climate Disclosures – A Deep Dive Into the SEC’s Proposed New Financial Statement Disclosures – May 18, 2022

This Briefing focuses on the proposed new financial statement disclosures for climate-related matters.  Discussion will include materiality considerations, line-item requirements, and severe weather event disclosures.

Each briefing will be available on-demand after its original presentation.

Also, if you missed our earlier Briefing where we provided an overview of the proposed rules, please be sure to check out “Climate Change – The SEC’s Proposed New Disclosures.”

As always, your thoughts, and suggestions for future briefing topics, are always welcome!