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Insights on SEC Climate Disclosure Proposal

On March 21, 2022, the U.S. Securities and Exchange Commission voted to propose landmark amendments to its securities disclosure regulations titled “Enhancement and Standardization of Climate-Related Disclosures for Investors.”  Through long experience with securities disclosure and ESG issues and through engagement with our valued clients, Bracewell understands how these requirements might not only fundamentally remake annual reporting as a discipline but also send shock waves through decades of your carefully planned business strategies and meticulously prepared systems of corporate governance.  We fully recognize that this meal is too large to take on in a single sitting.  The Bracewell corporate, environmental, ESG, government relations and litigation teams have prepared a series of alerts that are targeted to our core clientele.

Hurdles Ahead for the SEC's New Climate Disclosure Proposal

On March 21, 2022, the Securities and Exchange Commission (SEC) released its much-anticipated proposed rule on climate-related disclosure and accounting, “Enhancement and Standardization of Climate-Related Disclosures for Investors.” The scope and obligations of the 140-page proposal are gradually becoming clearer—and...

Attestation: Practical Reflections on What the SEC Climate Proposal Will Require

Among the many changes set forth in the U.S. Securities and Exchange Commission’s proposed rules governing climate-related disclosures are the attestation requirements 1 covering registrants’ greenhouse gas (GHG) emissions disclosures. This article provides a general overview of these attestation requirements...

The SEC's Proposed Rules on Climate-Related Disclosures – What to Do Now: A Guide for In-House Counsel Facing the Proposed Rules

The U.S. Securities and Exchange Commission’s recently proposed rules governing climate-related disclosures, if adopted as proposed, would represent a sea change to the existing public-company disclosure regime. The rules would require that public companies include the following, among other disclosures...