On March 6, 2024, the SECreleased its long-awaited final rules with respect to climate-related disclosuresfor public companies. These rules reflected the SEC's attempt at responding to investors' demand for more information about climate-related risks while also balancing the costs of implementing the disclosure requirements. This course provides brief overview of the climate-related disclosure requirements along with information about when public companies must start including these disclosures in their respective filings.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Recognize how the SECclimate-related disclosureshave evolved
Identify types of climate related risks
Recognize qualitative and quantitative climate-related disclosures
Identify assurance requirements and compliance dates for different types of entities
Major Topics
SEC Climate-Related Disclosures
Climate-Related Risks
Guidance on Climate-Related Opportunities
Transition Plans, Scenario Analysis, & Internal Carbon Prices
BOD Oversight of Climate-Related Risks
Targets and Goals
Financial Statement Effects
Expenditure Effects
Financial Statement Disclosure Requirements
