美国证券交易委员会通过最终气候信息披露规则

Key insights on the the Enhancement and Standardization of Climate-Related Disclosures: Final Rules.

星期三，3月6日^th美国证券交易委员会以3比2的投票结果通过了该法案 气候相关信息披露规则 这最初是在2022年提出的. The final rules will require public registrants to disclose material climate-related financial risks, 范畴1和范畴2温室气体排放(如被视为重要), 以及恶劣天气事件对财务报表的影响, 在其他项目中.

已通过的气候相关信息披露规则包括哪些内容?

与气候相关的重大金融风险 Companies will need to disclose risks that are material and reasonably likely to have impacts on the company’s strategy, 操作结果, 或者财务披露. If companies have undertaken mitigation measures related to these risks, they will need to disclose material 支出 and material impacts on financial estimates and assumptions resulting from those mitigation efforts. 此外, 公司将需要描述他们的整体识别过程, 评估, and managing material climate-related financial risks and the degree to which this process is embedded in the company’s overall risk management efforts.

范畴1及范畴2温室气体排放 - Large accelerated filers and accelerated filers will need to disclose material Scope 1 and 2 emissions. 另外, these companies subject to disclosure will need to have limited assurance performed initially, 对大型加速过滤器有合理的保证.

恶劣天气事件对财务报表的影响 公司将需要披露支出, 指控, and losses incurred as a result of severe weather events and other natural conditions subject to a 1% threshold and de minimis considerations. 另外, 公司将需要披露资本化成本, 支出, and losses related to carbon offsets and renewable energy credits or certificates (RECs) if those instruments are materially used to meet net zero goals.

通过气候相关信息披露规则的时间表是什么?

与气候相关的重大金融风险 2026财政年度的大型加速申请, 2027年为加速过滤器, 2028年为EGCs, src, 和氟化钠.

范畴1及范畴2温室气体排放 2026财政年度的大型加速申请, 2027年为加速过滤器. Limited assurance in fiscal year 2029 for large accelerated filers and 2031 for accelerated filers. 2033财政年度对大型加速过滤器的合理保证.

恶劣天气事件对财务报表的影响 2025财政年度的大型加速申报, 2026财政年度加速申请, 财政年度为2027年, src, 和氟化钠.

What Proposed Legislation was Not Included in the Final Climate-related Disclosure Rules?

Many items were modified or removed completely from the final 气候相关信息披露规则 with the most substantial items changed or removed including:

• 范围3:温室气体排放
• Mandated board expertise for oversight of climate-related risks, opportunities, and ambitions
• 范围1和范围2的排放披露的EGCs, src和NAFs.
• Removal of references to negative impacts of a company’s value chain related to material climate-related financial risks.
• No requirements around specific disclosure of physical risks associated with high or extremely high water stress.

What Frameworks are Referenced in the final Climate-related Disclosure Rules?

The material climate-related financial risks are largely aligned to the TCFD. 温室气体排放部分与《bet9平台游戏》保持一致.

公司现在应该关注什么?

Performing a gap analysis of the finalized ruling relative to what was initially proposed back in 2022 and understanding the implications of any changes on data collection processes, 内部气候相关治理, 披露策略.

相关链接

• 施耐德唐斯环境、社会和治理咨询公司
• Schneider Downs的《bet9平台游戏》一文
• SEC Fact Sheet: The Enhancement and Standardization of Climate-Related Disclosures: Final Rules

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