This article discusses the SEC’s proposed rule on climate-related risks includes amendments to both the financial reporting requirements (Reg S-X) and the narrative disclosure requirements (Reg S-K). The proposal interlinks the new requirements, drawing aspects of the required narrative disclosures into the financial statement.
Authors: Kevin A. Ewing, Partner, Troy L. Harder, Partner, Charles H. Still, Jr., Partner, and Nathan Guerra, Associate, Bracewell LLP
This article was originally published on the website of Bracewell LLP on April 11, 2022.
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