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Preparing for the SEC's Proposed Climate Disclosure regulations

How to prepare for the SEC Climate Disclosure Rule

Learn more about how your organisation can prepare for this new ruling, and how to streamline the ever-growing annual disclosure calendar.

how to prepare for the SEC Climate Disclosure Rule

On March 21st, 2022, the U.S. Securities and Exchange Commission (SEC) proposed a new rule, called The Enhancement and Standardization of Climate-Related Disclosures for Investors, which seeks to enhance and further standardise mandatory climate change disclosures for all publically listed U.S. companies.

Under the proposed climate disclosure rule, companies must provide detailed reporting of their climate-related risks, greenhouse gas (GHG) emissions (Scopes 1,2 & 3), Net Zero plans, as well as governance approaches based on these factors. The proposal from the commission has further laid out plans to increase pressure on organisations asserting environmental claims and Net Zero commitments.

Explore the collection of SEC climate disclosure regulation updates and keep informed as to what is changing for U.S. publically listed companies.

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What is going to change & when?

If the SEC meets its goal of adopting the climate disclosure rule by the end of 2022, the compliance date for disclosure for calendar year-end registrants would be:

  • 2023 For large, accelerated filers (filed in 2024)
  • 2024 For accelerated and nonaccelerated filers (filed in 2025)
  • 2025 For smaller reporting companies (SRCs) (filed in 2026)

Explore the full timeline


The key implications

The proposed rule would apply to US 10-K filers as well as foreign private issuers who file 20-F forms with the SEC.

  • public companies will need to rapidly move towards investor-grade reporting
  • this signals greater alignment with frameworks such as the Task Force on Climate-Related Financial Disclosures (TCFD).
  • there will be three categories of disclosure:
    • material climate impacts & risks
    • greenhouse-gas emissions – including Scopes 1, 2 (and in some cases, 3)
    • any climate targets or transition plans


Find out more about the SEC’s Climate Risk Disclosure proposal

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