United States:
U.S. Securities And Exchange Commission Releases Proposed Rule On Climate Risk Disclosure
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As previously
reported, on March 21, 2022, the U.S. Securities and Exchange
Commission ("SEC") proposed amendments to Regulations S-K
and S-X that would require registrants to provide certain
climate-related information in their registration statements and
periodic reports, including disclosures regarding direct (Scope 1),
indirect (Scope 2), and for certain registrants, up-and-downstream
(Scope 3) emissions. The SEC recently extended the public comment
period on the proposed rulemaking until June 17, 2022.
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guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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