Podcasts Other S&C Critical Insights Episode 2: Implications of SECs Proposed Climate-Related Disclosure Rules

Episode 2: Implications of SECs Proposed Climate-Related Disclosure Rules

Published: May 11, 2022, 2:59 p.m.

b'In this episode of S&C\\u2019s Critical Insights, Sarah Payne and Cathy Clarkin discuss greenhouse gas emissions disclosures, an important component of the SEC\\u2019s 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.'