ESG Leadership

SEC Comment Letter on Climate Disclosure

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SEC Comment Letter on Climate Disclosure

The US is following the EU’s lead in considering a range of ESG-related regulatory moves.

The CFTC, the Department of the Treasury, the Federal Reserve and the SEC are all examining various aspects of ESG from the systemic risk posed by climate change impacts to improving issuer disclosure. In our recent comment letter to the SEC, we encouraged the agency to make use of existing reporting frameworks and focus on integrating disclosure into issuer filings. We also encouraged the SEC to require disclosure on Scope 1, 2 and 3 emissions as well as climate risk management and governance.

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SEC Comment Letter on Climate Disclosure