SEC Microsite

Under Regulation S-K and S-X, the adopted SEC rules require public company registrants to disclose both qualitative and quantitative climate related information in registration statements, Exchange Act reports and consolidated financial statements (e.g., Form 10-K, Form 10Q), and electronically tagged using Inline XBRL. In-scope companies will be required to disclose material climate-related risks to their business and operations, board and management oversight over such risks, information on material climate-related targets or goals, and details on material greenhouse gas (GHG) emissions for certain in-scope companies. In addition, independent attestation will be required around GHG disclosures for companies required to report on their carbon emissions. The final rules include a phased-in, proportionate timeline for all U.S. public registrants to comply with the disclosure requirements.