Tag: sustainability frameworks

SEC debate on climate disclosure regulation gets heated

On Thursday, January 30, the SEC proposed amendments designed to simplify and modernize MD&A and the other financial disclosure requirements of Reg S-K. (See this PubCo post.) Although the SEC did not hold an open meeting to consider the proposal, several of the Commissioners issued statements that addressed, for the most part, not what was in the proposal, but rather, what wasn’t—standardized disclosure requirements related to climate change.  These statements allow us a peek into an apparently heated debate among the Commissioners on the issue of climate disclosure.