The Securities and Exchange Commission (SEC) announced that they are proposing a mandate of climate-related disclosures which will include narrative as well as quantitative facts. Furthermore, they are requiring this data to be reported in Inline XBRL format. The Commission vote was 3 to 1 in favor. The proposal would also require attestation on the climate-related disclosures.
Read the proposal.
Read the fact sheet.
Read statements from the SEC Commissioners:
Commissioner Caroline A. Crenshaw
Commissioner Allison Herren Lee
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