From the News from the SEC's Office of Structured Disclosure

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Posted Thursday, March 7, 2024

SEC Final Rule on Climate-Related Disclosures for Investors

The Securities and Exchange Commission (SEC) published the final rule on The Enhancement and Standardization of Climate-Related Disclosures for Investors which requires electronic (XBRL) tagging of certain climate-related disclosures. Requirements include the reporting of narrative climate-related disclosures including material risks, mitigation, oversight, and targets, for all companies. Reporting of scopes 1 and 2 greenhouse gas […more]

Posted Tuesday, March 5, 2024

February 2024 Newsletter

February, 2024 Climate disclosure rule on the agenda for SEC Open Meeting. On Wednesday, March 6, 2024, during the Securities and Exchange Commission Open Meeting, the Commission will consider the proposed rule, “The Enhancement and Standardization of Climate-Related Disclosures for Investors“. The meeting will be webcast so be sure to check the SEC website on […more]

Event date - Tuesday, April 2, 2024

2024 GAAP/SRT Taxonomy Improvements & SEC Update

This webcast will discuss improvements to the 2024 GAAP Financial Reporting Taxonomy (Taxonomy) for recently issued FASB Accounting Standards Updates (ASUs) and to the 2024 SEC Reporting Taxonomy (SRT) based on feedback and internal analysis collectively referred to as the “2024 Taxonomy Releases.” A fireside chat featuring Christine Botosan, FASB Board Member, and Christine Cheng, […more]


Posted Friday, March 1, 2024

FASB Hosting Webinar: 2024 GAAP & SEC Reporting Taxonomy Improvements & SEC Update

The Financial Accounting Standards Board (FASB) announced that they will be holding a webinar, “2024 GAAP and SEC Reporting Taxonomy Improvements and SEC Update” on Tuesday, April 2 from 1:30 – 3:00 PM ET. The discussion will feature a fireside chat with Christine Botosan, FASB Board Member, and Christine Cheng, Assistant Professor of Accounting at […more]

Event date - Thursday, March 14, 2024

Center for Data Quality Committee Meeting

At this meeting, industry leaders will participate in discussions and plans for developing guidance and rules for use by public companies complying with the XBRL requirements of the US Securities and Exchange Commission. Learn about the Data Quality Committee.