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17 CFR Parts 211, 231 and 241 Commission Guidance Regarding Disclosure Related to Climate Change; Final Rule

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Summary

The Securities and Exchange Commission (‘‘SEC’’ or ‘‘Commission’’) published this interpretive release to provide guidance to public companies regarding the Commission’s existing disclosure requirements as they apply to climate change matters.

Thumbnail image for The Securities and Exchange Commission (‘‘SEC’’ or ‘‘Commission’’) published this interpretive release to provide guidance to public companies regarding the Commission’s existing disclosure requirements as they apply to climate change matters.
Issuer

United States

Year

2010

Region

North America

Issuer (type)

Securities and Exchange Commission (Financial Regulator)

Policy Type

Other sustainability policy

Geographical scope

National

Mandatory or voluntary

Mandatory


Global Reporting Initiative (GRI)
  • Other
Main industries targeted
  • Finance & Insurance
  • Mining, Quarrying, Oil & Gas Extraction
  • Public administration
  • Manufacturing
Restrictiveness

Low

Sustainable Development Goals (SDGs)
  • SDG 7: Affordable and Clean Energy
  • SDG 10: Reduced Inequality
  • SDG 13: Climate Action

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