Sustainability Command Center 15 items
SEC Climate Disclosure Rule Readiness Checklist
Prepare registrant disclosures for the SEC climate-related disclosure requirements in annual reports and registration statements.
SEC Climate Disclosure Rule
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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?
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