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SEC Climate Disclosure Rule Readiness Checklist

قائمة التحقق هذه باللغة الإنجليزية.

Prepare registrant disclosures for the SEC climate-related disclosure requirements in annual reports and registration statements.

SEC Climate Disclosure Rule

PDF أو Word مجانًا · أدخل بريدك الإلكتروني للتنزيل.

Governance & Oversight

  • Is board oversight of material climate-related risks disclosed? *
  • Is management's role in assessing and managing material climate risks disclosed? *
  • Are any board committees responsible for climate oversight and the processes by which they are informed identified?

Risk Management & Strategy

  • Are material climate-related risks and their actual and potential material impacts on strategy, operations, and financial condition described? *
  • Are processes for identifying, assessing, and managing material climate risks disclosed? *
  • Is the use and role of scenario analysis, transition plans, or internal carbon prices disclosed if used?

Targets & Goals

  • Are material climate-related targets or goals, and progress against them, disclosed? *
  • Is material expenditure and use of carbon offsets or RECs toward targets disclosed?
  • Is quantitative and qualitative progress against each material target or goal disclosed? *

Financial Statement Effects

  • Are capitalized costs, expenditures, and losses from severe weather events and natural conditions disclosed in the financial statements per the thresholds? *
  • Are costs and losses related to carbon offsets and RECs disclosed where material?
  • Is disclosure provided where severe weather and climate conditions materially affected estimates and assumptions in the financial statements?

GHG Emissions & Assurance

  • Are material Scope 1 and/or Scope 2 GHG emissions disclosed where applicable (per registrant category)?
  • Is an assurance plan for reported emissions established consistent with the phase-in?
  • Is the methodology, significant inputs, and organizational boundary used to calculate emissions disclosed?

نزّل قائمة تحقق SEC Climate Disclosure Rule Readiness Checklist كاملة

احصل عليها مجانًا بصيغة PDF أنيقة قابلة للطباعة أو مستند Word قابل للتعديل.