SEC Climate-Related Disclosures - Deep DiveCode: 27-CLIMATEDEEPDIVE

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Course Details

Pages:27
Course Objectives
On March 6, 2024, the SEC released its long-awaited final rules with respect to climate-related disclosures for public companies. These rules reflected the SEC’s attempt at responding to investors’ demand for more information about climate-related risks while also balancing the costs of implementing the disclosure requirements. This course provides an overview of the climate-related disclosure requirements along with information about when public companies must start including these disclosures in their respective filings.

Learning Objectives
Upon completion of this course, you will be able to:
  •  Recognize how the SEC climate-related disclosures have evolved
  •  Identify types of climate related risks
  •  Differentiate between Scope 1, 2, and 3 emissions
  •  Recognize qualitative and quantitative climate-related disclosures
  •  Identify assurance requirements and compliance dates for different types of entities
Category: Accounting

Recommended CPE Hours: 4

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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