SEC Publishes Unprecedented Proposed Rule on Climate-Related Disclosures
ISAAC FUHRMAN BORGMAN—On March 21, 2022, the U.S. Securities and Exchange Commission (SEC) revealed a long-anticipated rule to enhance and standardize climate-related disclosures for investors among public companies. Under the unprecedented rule, the SEC would require a registrant to disclose information about: (1) the governance of climate-related risks and relevant risk management processes; (2) the […]