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    Home /  Insights /  Video And Podcasts /  Podcast
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    Episode 2: Implications of SEC’s Proposed Climate-Related Disclosure Rules

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    May 11, 2022

    In this episode of S&C’s Critical Insights, Sarah Payne and Cathy Clarkin discuss greenhouse gas emissions disclosures, an important component of the SEC’s highly anticipated climate-related rule proposals. Sarah and Cathy provide an overview of changes that would occur under the new rules, including the mandated disclosure of Scope 1 and 2 greenhouse gas emissions, even if the emissions are not material to the company, required disclosures on a gas by gas basis, and perhaps most significantly, the requirement that accelerated filers and large accelerated filers have their Scope 1 and 2 emissions data covered by an attestation report.

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    Sarah P. Payne Headshot Photo
    Sarah P. Payne
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    Catherine M. Clarkin Headshot Photo
    Catherine M. Clarkin
    New York
    +1-212-558-4175
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