United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2022_register executive 2022-04-09 article Part III Proposed Rules D09002ee1c7a6c441 D09002ee1c7a6c7eb United States Securities and Exchange Commission originator org United States Government Agency or Subagency The Securities and Exchange Commission ("Commission") is proposing for public comment amendments to its rules under the Securities Act of 1933 ("Securities Act") and Securities Exchange Act of 1934 ("Exchange Act") that would require registrants to provide certain climate-related information in their registration statements and annual reports. The proposed rules would require information about a registrant's climate-related risks that are reasonably likely to have a material impact on its business, results of operations, or financial condition. The required information about climate-related risks would also include disclosure of a registrant's greenhouse gas emissions, which have become a commonly used metric to assess a registrant's exposure to such risks. In addition, under the proposed rules, certain climate-related financial metrics would be required in a registrant's audited financial statements. 87 FR 21334 https://www.govinfo.gov/app/details/FR-2022-04-11/2022-06342 2022-06342 fr11ap22-39 RIN 3235-AM87 8011-01-P Release Nos. 33-11042 34-94478 File No. S7-10-22 https://www.govinfo.gov/app/details/FR-2022-04-11/2022-06342 https://www.govinfo.gov/content/pkg/FR-2022-04-11/html/2022-06342.htm https://www.govinfo.gov/content/pkg/FR-2022-04-11/pdf/2022-06342.pdf Accountants; Accounting; Administrative Practice and Procedure Reporting and Recordkeeping Requirements Securities 140 p. 21334 21473 87 FR 21334 Title 17 Part 210 17 CFR Part 210 Title 17 Part 229 17 CFR Part 229 Title 17 Part 232 17 CFR Part 232 Title 17 Part 239 17 CFR Part 239 Title 17 Part 249 17 CFR Part 249 RIN 3235-AM87 The Enhancement and Standardization of Climate-Related Disclosures for Investors; Federal Register Vol. 87, Issue PRORULE 2022-06342 III SECURITIES AND EXCHANGE COMMISSION 2022-05-20 Release Nos. 33-11042 34-94478 File No. S7-10-22 8011-01-P 2022-06342 Proposed rule.

The Securities and Exchange Commission ("Commission") is proposing for public comment amendments to its rules under the Securities Act of 1933 ("Securities Act") and Securities Exchange Act of 1934 ("Exchange Act") that would require registrants to provide certain climate-related information in their registration statements and annual reports. The proposed rules would require information about a registrant's climate-related risks that are reasonably likely to have a material impact on its business, results of operations, or financial condition. The required information about climate-related risks would also include disclosure of a registrant's greenhouse gas emissions, which have become a commonly used metric to assess a registrant's exposure to such risks. In addition, under the proposed rules, certain climate-related financial metrics would be required in a registrant's audited financial statements.

Comments should be received on or before May 20, 2022. Elliot Staffin, Special Counsel, Office of Rulemaking, at (202) 551-3430, in the Division of Corporation Finance; or Anita H. Chan, Professional Accounting Fellow or Shehzad K. Niazi, Acting Deputy Chief Counsel, in the Office of the Chief Accountant, at (202) 551-5300, U.S. Securities and Exchange Commission, 100 F Street NE, Washington, DC 20549. 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Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2022-04-11 P0b002ee1b4cf7f45 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr11ap22 https://www.govinfo.gov/app/details/FR-2022-04-11 https://www.govinfo.gov/content/pkg/FR-2022-04-11/pdf/FR-2022-04-11.pdf https://www.govinfo.gov/content/pkg/FR-2022-04-11/xml/FR-2022-04-11.xml fdlp 21001 21546 DGPO 2022-04-09 2024-05-29 FR-2022-04-11 machine generated eng FR FR-2022-04-11 87 69