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.
The SEC’s goal in issuing the proposal, which is nearly 500 pages long, is to provide “consistent, comparable, and decision-useful information” for investors about climate-related risks under the umbrella of environmental, social, and governance (ESG) reporting.
