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SEC Issues Proposed Rules for Enhancement and Standardization of Climate-Related Disclosures

Jim DeLoach, Managing Director Host, The Protiviti View

The SEC issued proposed rules that would require reporting companies to enhance and standardize climate-related disclosures contained in registration statements and periodic reports, such as Form 10-K. These rules have been anticipated for quite some time.

In this Flash Report, we summarize the SEC’s proposed rules, including timing for compliance should they go into effect this year, and outline key considerations and action items for registrants in order to begin their preparations.

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