On March 21, 2022, by a 3-1 vote, the US Securities and Exchange Commission (the SEC or the Commission) proposed rules that would require registrants, including both domestic and foreign private issuers, to include climate-related information in registration statements and annual reports. In summary, the proposed rules would require significant, detailed new narrative disclosures in the body of annual reports and prospectuses.
In this resource, learn more about the proposed rules, disclosures, requirements, and more.