SEC气候信息披露最终规则是紧随其后出台。与这些规则类似,SEC的最终规则也利用了现有的披露框架,如温室气体协议(GHG Protocol)和气候相关财务信息披露工作组(TCFD)所建立的框架。然而,虽然IFRS可持续发展披露标准和CSRD涉及广泛的可持续和ESG议题,但SEC的最终规则仅涉及与气候相关的内容。SEC并未将其他标准(如IFRS可持续...
stitching together a framework for both on- and off-exchange trading. I’ve asked the staff to take a broader look at how we might update our rules for the current
以这些差异为基本出发点,目前准备遵守ISSB准则和/或ESRSs的美国公司着手分析SEC的气候披露规则时会发现他们处于有利地位。 *鸣谢执业技术部门ESG和SEC监管团队的特约作者。 注释: [1] 详情请见:https://www.sec.gov/files/rules/final/2024/33-1127...
明确不对范围三排放量的作披露要求,来看看SEC的新规传递了什么? 美国时间2024年3月6日(上周三),美国证券交易委员会(SEC)正式发布了气候相关信息披露规则(The Enhancement and Standardization of Climate-Related Disclosures: Final Rules)...
美国时间2024年3月6日(上周三),美国证券交易委员会(SEC)正式发布了气候相关信息披露规则(The Enhancement and Standardization of Climate-Related Disclosures: Final Rules)。 该披露规则的发布历经了两年的波折,从SEC在2022年3月发布规则草案(The Enhancement and Standardization of Climate-Related Disclosures for Inv...
美国证券交易委员会(SEC)于2022年3月21日(当地时间)公布了一项针对在美上市公司气候信息披露规则的提案,并正在经过公众意见公开征求阶段。该提案已在SEC官网上发布,并即将在《联邦公报》上发布。评论期将在《联邦公报》公布后30天内保持开放,或在美国证券交易委员会
andhere. See also, SEC Press Releases (SEC Proposes to Enhance Disclosures by Certain Investment Advisers and Investment Companies about ESG Investment Practices;SEC Proposes Rule Changes to Prevent Misleading or Deceptive Fund Names); SEC Chair Gary Gensler’s statements on the pr...
As the new Administration has gotten underway in the United States, we at the SEC have recently published a new regulatory agenda. It covers a lot of ground: investment fund rules, insider trading, shareholder democracy, special purpose acquisition companies, and much more. ...
Overview Notwithstanding recent reports that the Securities and Exchange Commission (“SEC”) has quietly disbanded its Climate and ESG Task Force,1 and while the SEC’s new climate-related disclosure rules remain stayed,2 the SEC’s focus on ESG-related
These new rules join existing regulations in both the US and around the world requiring companies to make climate-related disclosures and provide other ESG-related metrics. In California, for example, legislation passed in late 2023 requires Scope 3 emissions disclosures, while the European Union’s...