Struggling to navigate the complex landscape of climate disclosure requirements? Our latest resource offers a comprehensive comparison chart that details how the U.S. Securities and Exchange Commission’s final climate disclosure rules aligns with or diverges from Californian and European standards. This chart is not just a tool; it’s a lens through which we can view the evolving regulatory expectations for climate reporting across different jurisdictions.
What You’ll Discover:
- Framework Comparison: Understand how the SEC’s rules incorporate elements from the TCFD and GHG Protocol, and where they uniquely diverge to suit market needs and goals.
- Key Updates & Changes: Get an overview of the notable modifications from the proposed 2022 rules, including a less prescriptive approach to risk, board oversight, and risk management.
- Disclosure Requirements: Explore the nuances in Scope 1 and 2 emissions disclosures for large and accelerated filers (LAFs and AFs) and the phase-in of assurance requirements.
- Materiality & Exemptions: Learn about the introduction of materiality qualifiers, the shift away from value chain disclosures, and exemptions for certain companies from Scope 1 and 2 disclosure obligations.
- Strategic Omissions: Find out which elements were omitted from the final rules, including Scope 3 emissions and disclosures related to the financial impact of climate-related events and transition activities.
This comparison chart helps executives, sustainability officers, and compliance teams understand the U.S. Securities and Exchange Commission’s final climate disclosure rule and how it aligns with, or diverges from SB 253, SB 261 and CSRD.
Disclaimer: This resource will be periodically updated to reflect the latest developments in climate disclosure regulations and standards.
