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ARTICLE · 10 MAY 2022

SEC's Proposed Rules On Climate-Related Disclosures

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The proposals expand the universe of what must be disclosed as well as the information required within each category of disclosures.

United StatesCorporate/Commercial Law
Cristian M. Soler
Cristian M. Soler
James E. Lapeze
James E. Lapeze
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The Securities and Exchange Commission proposed - by a 3-1 vote - a comprehensive new set of rules (the "proposals") in an effort to enhance and standardize the climate-related disclosures provided by public companies.1 According to SEC Chair Gary Gensler, the proposals come in the wake of increasing investor demand for more information about climate risks affecting the businesses they invest in as the SEC aims to "provide investors with consistent, comparable, and decision-useful information for making their investment decisions, and.consistent and clear reporting obligations for issuers."2

The proposals expand the universe of what must be disclosed as well as the information required within each category of disclosures. Certain disclosures will be included in a company's registration statements and periodic reports, including information as to actual and potential climate-related risks that are reasonably likely to have a material impact on their business,

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