Article
Getting started with the SEC: A checklist for climate-related disclosures
April 10, 2024
The U.S. Securities and Exchange Commission (SEC)'s new climate-related disclosure rules are set to significantly impact how companies communicate their exposure to climate risks. This checklist helps to navigate the disclosure requirements and develop a road map to prepare for reporting.
Reporting on climate-related information is a journey and will evolve and mature. For that reason, it is important for companies who are subject to the SEC’s new climate-related disclosures to get started now to identify the data sources, develop the reporting processes and controls and address any gaps. With each reporting cycle, companies will be more informed about their climate related risks and impacts further maturing their disclosures.
Additional resources
Impacts of climate-related risk and reporting requirements
Baker Tilly discusses the business impacts of climate-related risk and reporting requirements for ESG and sustainability.
SEC announces final rules for climate-related disclosures
On March 6, 2024, the SEC announced final rules for climate-related disclosures, including the disclosure of material direct emissions.
Greenhouse gas emissions 101: GHG reporting basics
Organizations now face regulatory impacts and the need for GHG reporting, which can include scope 1, 2 and 3 emissions. Get started with the greenhouse gas reporting basics.
How TCFD and the GHG protocol are driving ESG regulations
Don’t get lost navigating the U.S., U.K. and EU ESG regulations. Get started by developing an annual disclosure approach in alignment with the TCFD and GHG protocol.