INTERNATIONAL TECHNICAL ROUND UP – SEC RELEASES SUSTAINABILTY REPORTING RULE
March 18th, 2024
The USA’s Securities & Exchange Commission (SEC) has released its long-awaited rule on enhancing and standardising climate-related disclosures by companies listed in the USA and those undergoing public offerings. The rule largely follows single materiality principles of measuring the impact of climate change on reporters, with filers having to report climate-related risks reasonably likely to have a material impact on business strategy, model, operations and finances. And they will have to report their activities mitigating against these risks, including ...
Full access to this article can be arranged with permission from the client that first ordered it. Please contact us to request access. Entries are uploaded to our archive at least one year after being published by a client – free access is restricted to International News Services journalists for background research only. The article date indicates when copy was filed to a client, not when posted to this archive. Upon client requests, International News Services will remove such articles from the archive or not upload them in the first place. They are included to demonstrate the breadth of topics undertaken by the agency and also to help promote clients’ coverage.