The following post was originally included as part of our recently published memorandum “Selected Issues for Boards of Directors in 2023”.

In March 2022, the U.S. Securities and Exchange Commission (SEC) issued for public comment a rule proposal regarding certain climate-related disclosures that reporting companies would need to include in their registration statements and annual reports filed with the SEC.

Although a majority of commenters generally expressed support for the proposed rule, many supporting parties, neutral parties and opposing parties alike requested changes (often significant ones) be made for the final rule.

To read the full post, please click here.

For a PDF of the full memorandum, please click here.