Acting Securities and Exchange Commission (SEC) Chair Allison Herren Lee issued a public statement Monday asking investors, SEC-registered companies, and other market participants for input on the agency's review of corporate disclosure requirements concerning climate change.
Lee asked respondents to consider 15 questions, including:
- How can the commission best regulate climate change disclosures to provide more consistent, comparable, and reliable information for investors, while also providing greater clarity to companies on what is expected of them?
- Should disclosures be included in annual reports, other periodic filings, or otherwise be furnished?
- What information related to climate risks can be quantified and measured?
- What are the advantages and disadvantages of rules that draw on existing frameworks, such as those developed by the Task Force on Climate-Related Financial Disclosures (TCFD), the Sustainability Accounting Standards Board (SASB), or the Climate Disclosure Standards Board (CDSB)?
She encouraged commenters to submit empirical data and other information in support of their comments.
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