ESG experts see shades of conflict minerals for SEC climate disclosure rule

GHG emissions

The climate-related disclosure rule proposed by the Securities and Exchange Commission (SEC) will eventually pass but not before undergoing some changes, practitioners speaking at Compliance Week’s virtual ESG Summit predicted.

Implementation of the rule might also be delayed if companies and trade groups follow through on threats to block it with litigation.

Despite foreseeing changes and delays, speakers at the environmental, social, and governance (ESG) event urged attendees to continue preparing for the SEC’s potential mandate as if climate-related disclosures will be required for the 2023 fiscal year for large accelerated filers, as currently proposed.

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