Climate Change

U.S. Securities and Exchange Commission Releases Proposed Rule on Climate Risk Disclosure

As previously reported, on March 21, 2022, the U.S. Securities and Exchange Commission ("SEC") proposed amendments to Regulations S-K and S-X that would require registrants to provide certain climate-related information in their registration statements and periodic reports, including disclosures regarding direct (Scope 1), indirect (Scope 2), and for certain registrants, up-and-downstream (Scope 3) emissions. The SEC recently extended the public comment period on the proposed rulemaking until June 17, 2022.

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