Newly adopted rules by the Commission for securities and stock exchange they can have a transformative impact on climate disclosures by public companies and public offerings.

SEC Climate Disclosure Rules seek to improve and standardize disclosure and represent a significant revision of existing disclosure requirements and expand reporting obligations for public companies. While parts of the rules have been scaled back compared to previous drafts, public companies are required to disclose, among other things:

• Material climate-related risks and actions to mitigate or adapt to such risks
• Information on their board's oversight of climate risks and management's role in managing material climate risks
• Information about any climate-related goals or objectives that are material to their business, results of operations or financial condition

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