Posts Tagged ‘SEC’
SEC Climate Disclosure Ruling – Scope 3. A Missed Opportunity
Just when it seemed the Securities and Exchange Commission (SEC) had gone cold on their draft climate-related disclosure rule, it has been resurrected, albeit somewhat milder than initially touted. The exclusion of mandatory reporting of Scope 3 emissions (those associated with a firm’s value chain) is a significant step down from the original text –…
Read MoreA brief history of materiality and ESG at the SEC
It is interesting reading the comments [1] to the proposed ruling by the US Securities and Exchange Commission (SEC) on The Enhancement and Standardization of Climate-Related Disclosures for Investors [2]. Points raised are diverse, but broadly fall within one of two camps; those vehemently opposed to the ruling, and those in support (often calling for…
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