Episode 1: Implications of SECs Proposed Climate-Related Disclosure Rules

Published: May 9, 2022, 8:18 p.m.

In this episode of S&C\u2019s Critical Insights, Jay Clayton and Cathy Clarkin provide an overview of the SEC\u2019s highly anticipated climate-related rule proposals. The newly announced rules would require an expansion to both the breadth and the specificity of climate-related disclosures for both U.S. public companies and foreign private issuers. Jay additionally provides his assessment of the proposed rules, which are a significant departure from the SEC\u2019s traditional materiality-based framework of disclosure and represent a move toward a more prescriptive climate-related disclosure regime.