Rule amendments proposed by the Securities and Exchange Commission (SEC) in March would require climate-related disclosures by public companies and include new attestation requirements for accelerated and large accelerated filers.

Rule amendments proposed by the Securities and Exchange Commission (SEC) in March would require climate-related disclosures by public companies and include new attestation requirements for accelerated and large accelerated filers.
Maria L. Murphy, CPA, is a regular contributor to Compliance Week. She is a senior content management analyst, accounting and auditing products, CCH tax and accounting North America for Wolters Kluwer.... More by Maria L. Murphy