Episode 2: Implications of SEC’s Proposed Climate-Related Disclosure Rules

In this episode of S&C’s Critical Insights, Sarah Payne and Cathy Clarkin discuss greenhouse gas emissions disclosures, an important component of the SEC’s highly anticipated climate-related rule proposals. Sarah and Cathy provide an overview of changes that would occur under the new rules, including the mandated disclosure of Scope 1 and 2 greenhouse gas emissions, even if the emissions are not material to the company, required disclosures on a gas by gas basis, and perhaps most significantly, the requirement that accelerated filers and large accelerated filers have their Scope 1 and 2 emissions data covered by an attestation report.