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After much anticipation, on March 21, 2022, the Securities and Exchange Commission (SEC) released its new proposed climate-related disclosure framework, a sweeping overhaul of the current, materiality-based climate change disclosure requirements that would substantially expand the reporting obligations for public companies. The proposed disclosures are modelled in part on the disclosure framework recommended by the Task Force on Climate-Related Financial Disclosures (TFCD) and would require registrants to include significant climate-related disclosure in both the body of periodic reports and registration statements as well as in the notes to the financial statements. Importantly, the SEC has proposed attestation requirements for accelerated filers and large accelerated filers.
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