U.S. SEC proposed major changes to climate risk disclosures
Independent verification will become mandatory.
LRQA Sustainability Verification
On March 21, 2022, the US Security and Exchange Commission (SEC) proposed major rule amendments to require the disclosure of climate-related risks and opportunities. Notably, the proposal includes a requirement for greenhouse gas emissions (GHG) to be reported and independently verified by a third-party specialist.
In this article, Heather Moore, Technical Director of Sustainability at LRQA, describes the new proposals and implications for global businesses.
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