AICPA Summary: SEC Proposed Rule on Climate-related Disclosures
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AICPA Summary: SEC Proposed Rule on Climate-related Disclosures

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On March 21, 2022, the Securities and Exchange Commission proposed amendments to Regulations S-K and S-X for the enhancement and standardization of climate-related disclosures for investors. The proposed rule would require a domestic or foreign registrant to include certain climate-related information in its registration statements and periodic reporting, such as on Form 10-K, including:

  • Climate-related risks and their actual or likely material impacts on the registrant’s business, strategy, and outlook;

  • The registrant’s governance of climate-related risks and relevant risk management processes;

  • The registrant’s greenhouse gas emissions, which, for accelerated and large accelerated filers and with respect to certain emissions, would be subject to assurance;

  • Certain climate-related financial statement metrics and related disclosures in a note to its audited financial statements; and

  • Information about climate-related targets and goals, and transition plan, if any.

The AICPA has outlined the key components of the proposed climate disclosure requirements and other key facts in a summary available for download.

Download the AICPA Summary of SEC Proposed Climate Rule

File name: cheat-sheet-sec-proposed-climate-rule.pdf

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