SEC Climate-Related Disclosures - OverviewCode: 27-CLIMATEOVERVIEW

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Course Details

Pages:27
Course Objective
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 brief 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
  •  Recognize qualitative and quantitative climate-related disclosures
  •  Identify assurance requirements and compliance dates for different types of entities
Category: Accounting

Recommended CPE Hours: 1

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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