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ARTICLE · 20 MARCH 2021

US SEC Welcomes Public Input On Climate Change Disclosures

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In another step toward the integration of climate factors into the US corporate disclosure landscape, Acting Chair of the US Securities and Exchange Commission (SEC)

United StatesCorporate/Commercial Law

In another step toward the integration of climate factors into the US corporate disclosure landscape, Acting Chair of the US Securities and Exchange Commission (SEC), Allison Herren Lee, issued a request for public input on climate change disclosures on March 15, 2021.

The request seeks input relating to 15 climate-related disclosure topics, including:

  • specific disclosure metrics that may be used to quantify climate information, including GHG emissions in line with the GHG Protocol and GHG reduction goals;
  • the advantages and disadvantages of existing disclosure frameworks (specifically referring to the TCFD, SASB and CDSB frameworks);
  • whether climate disclosure requirements should be incorporated into existing rules, like Regulation S-K, or new regulations; and

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