April 26, 2022

Climate Change Rules: The Financial Statement Impact

I must admit that, despite having read the SEC’s climate change disclosure proposing release discussion of the topic several times, I am still mystified about what the proposed financial statement requirements in the SEC’s climate change disclosure proposal would require companies to do if the rules were adopted as proposed.

That is why I was happy to come across Deloitte’s Comprehensive Analysis of the SEC’s Proposed Rule on Climate Disclosure Requirements, which goes into much more detail than other publications regarding these proposed requirements and provides helpful disclosure examples, as well as considerations for implementing processes going forward to track the information needed for the proposed financial statement requirements.

– Dave Lynn