The U.S. Securities and Exchange Commission (SEC)'s new climate-related disclosure rules are set to significantly impact how companies communicate their exposure to climate risks. This checklist helps to navigate the disclosure requirements and develop a roadmap to prepare for reporting.
Reporting on climate-related information is a journey and will evolve and mature. For that reason, it is important for companies who are subject to the SEC’s new climate-related disclosures to get started now to identify the data sources, develop the reporting processes and controls and address any gaps. With each reporting cycle, companies will be more informed about their climate related risks and impacts further maturing their disclosures.