ESG Insights: SEC Proposed Climate-Related Disclosures

ESG perspectives are constantly evolving, and the SEC is releasing several significant ESG-related rules this year. Companies will have questions about the implications of these rules and what will happen next. K&L Gates wants to be a resource to its clients and contacts as these rules are released, and public companies consider how to prepare.

On 21 March 2022, the SEC released its proposed rules on climate-related disclosures. We will be hosting a webinar to address initial questions on the rule proposal. Some of the topics that we will address include: 

• What disclosures are required by the proposed rules, including board and management oversight and governance of climate-related risks?
• Is an attestation report required for climate-related disclosures, including Scope 1, 2, and 3 GHG emissions information? If so, for what information and who can provide an attestation report?
• Is there a phase-in period in the proposed rules? If so, when would companies be required to begin providing these climate-related disclosures?
• What will happen next and what can companies do to prepare?