Key Takeaways:

• Be mindful of identifying material impacts of climate risk and whether you are satisfying current disclosure requirements
• Don’t be lulled into complacency or the belief that mid-term elections may derail final rule-making
• Review carefully current financial risk disclosures in line with other information being disclosed by the company
• Consider the resources you will need to implement expanded disclosures and leverage advisors to help you navigate the complexities of climate-related disclosures
• Remain abreast of developments – not only I the U.S. but globally, particular if your organization has significant international operations

Resources:

• SEC Proposes Rules to Enhance and Standardize Climate-Related Disclosures for Investors
• The Enhancement and Standardization of Climate-Related Disclosures for Investors – SEC Comment Letter