SEC Focuses on Potential Updates to U.S. Climate Change Disclosure Requirements: SEC Issues Wide-Ranging Request for Public Input to Inform Potential Rulemaking on Climate Change Disclosure Requirements for U.S. RegistrantsSullivan & Cromwell LLP - March 19, 2021
The SEC has issued a wide-ranging request for public input on its climate change disclosure requirements amid rising investor interest in climate-related risks and impacts. The request for public input is the latest in a series of announcements by the SEC under President Joseph Biden that indicate it is questioning whether current disclosures by companies subject to US reporting requirements adequately inform investors about the impact of the changing climate.
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