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...
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...
An AICPA director with a focus on ESG explains the many shifts happening in the compliance and reporting landscape in this podcast episode with transcript. October 17, 2023 SEC addresses securities transparency; PCAOB addresses audit concerns The SEC adopts several rules and amendments expanding and ...
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...
line in over 50 years. Those rules might’ve been appropriate for the 1970s, but I have my doubts about whether they continue to make sense given the rapidity of current markets and technologies. I’ve asked staff how we might update these rules, including possibly shortening reporting ...
媒体调查显示,大多数投资者都支持新披露规则的核心原则。ESG专家也表示,公司应当采取一些措施,确保他们的数据仓库井然有序,并在新规则生效时报告准确的数据。 网址 https://www.sec.gov/news/press-release/2024-31 新加坡经济发展局推出...
这与ISSB准则的方式类似,但ESRSs基于财务重要性和影响重要性,因此是一种涉及多方利益相关者的方法。 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。 参考...
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
Understand the disparity in ESG reporting and the need for greater controls to ensure consistency and decision-useful data. Regulatory Trends: Compare regulatory approaches, with a focus on the EU, UK, and the SEC’s proposed rules. Recognize the trend of moving from voluntary to mandatory disclo...