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 a high-level 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
Differentiate between Scope 1, 2, and 3 emissions
Recognize qualitative and quantitative climate-related disclosures
Identify assurance requirements and compliance dates for different types of entities
Financial Impact Metrics
Expenditure Effects
Financial Estimates and Assumptions
Opportunities
Financial Statement Disclosure Requirements
Inclusion of Disclosures in the Financial Statements
Major Topics
Greenhouse Gases (GHGs)
Carbon Offsets & Renewable Energy Credits (RECs)
Climate-Related Risks
Risk Management Process
Financial Statement Effects
Financial Impact Metrics
