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An Overview of the SEC's Proposed Climate-Related Disclosures
The CPA journal (1975), 2022-07, Vol.92 (7/8), p.28-33
Copyright New York State Society of Certified Public Accountants Jul/Aug 2022 ;ISSN: 0732-8435
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Title:
An Overview of the SEC's Proposed Climate-Related Disclosures
Author:
Soroosh, Jalal
Subjects:
Accounting
;
Audited financial statements
;
Climate change
;
Consolidated financial statements
;
Councils
;
Disclosure
;
Emissions
;
Financial reporting
;
Greenhouse effect
;
Greenhouse gases
;
Politics
;
Proposals
;
Regulation of financial institutions
Is Part Of:
The CPA journal (1975), 2022-07, Vol.92 (7/8), p.28-33
Description:
[...]it should provide more consistent, comprehensive, and reliable information for users. In 2021, the Financial Stability Oversight Council also issued "A Report on Climate-Related Financial Risk" and argued that climate change is an emerging threat to the financial stability of the United States (the council comprised representatives from major federal financial regulators, such as the Federal Reserve, SEC, FDIC, Office of the Comptroller of the Currency, as well as nonvoting members from state regulators). According to the proposal, in the absence of well-established disclosure requirements, companies currently disclose climate-related risks in different formats, levels of detail, and locations, such as in their SEC filings and sustainability reports posted on their websites. According to the SEC, the impetus for the development of the proposed disclosure rule are the framework developed by the Task Force on Climate-Related Financial Disclosure (TCFD), created by the Financial Stability Board and supported by more than 2,600 organizations globally, and the Greenhouse Gas (GHG) protocol, created by a partnership between the World Resources Institute and the World Business Council for Sustainable Development.
Publisher:
New York: New York State Society of Certified Public Accountants
Language:
English
Identifier:
ISSN: 0732-8435
Source:
ProQuest Central
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