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ANALYSIS: Three Tips for Climate Disclosures Ahead of SEC Rule

Nov. 17, 2022, 10:00 AM

Change is looming for public company climate disclosures, as the SEC is likely to finalize its proposed rule on the issue in the first half of 2023. Though the rule is likely to face immediate legal challenges and may thus have a delayed enforcement, companies should bear the proposed rule in mind while drafting their FY2022 Form 10-Ks.

To get ready for the change and to take that first step toward compliance, companies may want to do three things: add the rule as a risk factor; disclose additional climate information in their Management’s Discussion and Analysis of Financial Condition and ...