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.