Partners Brian Breheny, Marc Gerber and Raquel Fox discuss the SEC’s recently adopted new rules mandating climate-related disclosures in public companies’ annual reports and registration statements. Though scaled back from the proposed rules, the final rules add potentially extensive climate-related disclosure requirements. Possible required disclosure items include climate-related:
- Risks and their impacts on business strategy and outlook.
- Mitigation or adaptation activities.
- Targets or goals.
- Risk oversight and governance.