Climate Risk Disclosure: What Is It and How Does It Work?

As we approach the Biden Administration’s 100-day mark, climate change has become all-encompassing through the Administration’s “whole-of-government” approach. Further, the SEC has already placed climate risk disclosure at the forefront of discussion having recently asked for stakeholder input on what and how a company should disclose regarding climate risks.

Join us for a discussion on what is meant by climate risk disclosure. Topics will include:

• Whether disclosure should be prescriptive or principles-based;
• Determining what should be disclosed and how “materiality” will affect that decision;
• Differentiating between, and asking, whether disclosure should be “furnished” or “filed;”
• What role, if any, should third-party standard setters play in creating a benchmark for disclosure;
• And much more!