美国证券交易委员会通过最终气候信息披露规则

Key insights on the the Enhancement and Standardization of Climate-Related Disclosures: Final Rules.

On Wednesday, March 6^th美国证券交易委员会以3比2的投票结果通过了该法案 climate-related disclosure rules 这最初是在2022年提出的. The final rules will require public registrants to disclose material climate-related financial risks, 范畴1和范畴2温室气体排放(如被视为重要), 以及恶劣天气事件对财务报表的影响, amongst other items.

已通过的气候相关信息披露规则包括哪些内容?

与气候相关的重大金融风险 Companies will need to disclose risks that are material and reasonably likely to have impacts on the company’s strategy, operational results, or financial disclosures. 公司是否已采取与这些风险相关的缓解措施, they will need to disclose material expenditures and material impacts on financial estimates and assumptions resulting from those mitigation efforts. Furthermore, 公司将需要描述他们的整体识别过程, assessing, and managing material climate-related financial risks and the degree to which this process is embedded in the company’s overall risk management efforts.

Scope 1 and 2 GHG Emissions - Large accelerated filers and accelerated filers will need to disclose material Scope 1 and 2 emissions. Additionally, these companies subject to disclosure will need to have limited assurance performed initially, 对大型加速过滤器有合理的保证.

恶劣天气事件对财务报表的影响 公司将需要披露支出, charges, and losses incurred as a result of severe weather events and other natural conditions subject to a 1% threshold and de minimis considerations. Additionally, 公司将需要披露资本化成本, expenditures, and losses related to carbon offsets and renewable energy credits or certificates (RECs) if those instruments are materially used to meet net zero goals.

通过气候相关信息披露规则的时间表是什么?

与气候相关的重大金融风险 2026财年为大型加速申请，2027财年为加速申请, 2028 for EGCs, SRCs, and NAFs.

Scope 1 and 2 GHG Emissions - 2026财年为大型加速申请，2027财年为加速申请. Limited assurance in fiscal year 2029 for large accelerated filers and 2031 for accelerated filers. 2033财政年度对大型加速过滤器的合理保证.

恶劣天气事件对财务报表的影响 2025财政年度的大型加速申报, 2026财政年度加速申请, fiscal year 2027 for EGCs, SRCs, and NAFs.

What Proposed Legislation was Not Included in the Final Climate-related Disclosure Rules?

Many items were modified or removed completely from the final climate-related disclosure rules with the most substantial items changed or removed including:

• Scope 3 GHG emissions
• Mandated board expertise for oversight of climate-related risks, opportunities, and ambitions
• 范围1和范围2的排放披露的EGCs, src和NAFs.
• Removal of references to negative impacts of a company’s value chain related to material climate-related financial risks.
• No requirements around specific disclosure of physical risks associated with high or extremely high water stress.

最终的气候相关披露规则中引用了哪些框架?

与气候相关的重大金融风险与TCFD基本一致. 温室气体排放部分与《bet9平台游戏》保持一致.

公司现在应该关注什么?

Performing a gap analysis of the finalized ruling relative to what was initially proposed back in 2022 and understanding the implications of any changes on data collection processes, internal climate-related governance, and disclosure strategy.

How Can Schneider Downs Help?

凭借我们的行业专业知识和对ESG领域的广泛了解, the Schneider Downs team can help your organization prepare for the disclosure requirements and additional ESG-related risks and opportunities. 欲了解更多信息，请bet9平台游戏的高级ESG经理Matt Hartman或在以下网站了解更多信息 rnvg.jkchealthtech.com/esg. 

Related Links

• 美国证券交易委员会气候披露最终规则知识中心
• Schneider Downs ESG Consulting
• Schneider Downs的《bet9平台游戏》一文
• SEC Fact Sheet: The Enhancement and Standardization of Climate-Related Disclosures: Final Rules

About the Authors

马特·哈特曼是高级环境学家, Social and Governance (ESG) and Sustainability Manager with the Schneider Downs Risk Advisory Practice. Matt在企业可持续发展和报告方面拥有超过10年的经验, development of ESG programs and ESG data sourcing and governance and has previously delivered initiatives in line with the Task Force on Climate-Related Financial Disclosures (TCFD), the Global Reporting Initiative (GRI), 和《bet9平台游戏》(SFDR), amongst others. Matt can be reached at [email protected]

Tony Ielase leads the firm’s Risk Advisory Services (RAS) practice for the Columbus market and has over 25 years of experience providing risk advisory and compliance services to a diversified number of retail, manufacturing, higher education, healthcare, technology, 公用事业和金融bet9平台游戏客户. 他的专业领域包括内部审计战略规划, internal audit co-sourcing, enterprise risk management, compliance assessments, fraud risk assessments, 业务流程改进和SOX计划的实施和优化, among others. Tony can be reached at [email protected]

About Schneider Downs Risk Advisory 

Our team of experienced risk advisory professionals focus on collaborating with your organization to identify and effectively mitigate risks. Our goal is to understand not only the risks related to potential loss to the organization, but to drive solutions that add value to your organization and advise on opportunities to ensure minimal disruption to your business.

浏览我们完整的风险咨询bet9平台游戏 rnvg.jkchealthtech.com/risk-advisory-services or contact the team at [email protected].