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SEC Climate Disclosure Rule Readiness Checklist

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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?

SEC Climate Disclosure Rule Readiness Checklist 체크리스트 전체 다운로드

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