The U.S. Securities and Exchange Commission has proposed rules
and amendments that would require SEC reporting companies and
companies filing registration statements to provide certain
climate-related information in their annual reports and
registration statements, respectively, specifically including
information regarding (i) climate-related risks that are reasonably
likely to have a material impact on their business, results of
operations or financial condition and (ii) a company's
greenhouse gas (GHG) emissions. In addition, certain
climate-related financial metrics would have to be disclosed in the
company's audited financial statements, and various other
climate-related disclosures—such as climate expertise and
board oversight—would be required in annual reports and
registration statements.
