SEC mandates climate disclosures and assurance
2024年3月6日に気候関連開示規則が採択される契機は、2021年3月に米国証券取引委員会 (SEC) が従来の開示規則とガイダンスの実効性を評価するために、気候関連開示に関するパブリックコメントの募集を開始したことに遡ります。これに対して寄せられたコメントを踏まえ、2022年3月にSECは気候関連開示規則案を公表しました。その後2年間でSECは、さらに4,500件を超える固有のコメントレター (合計20,000通超のコメントレター) を検討し、最終規則を策定しています。
詳細は、下記KPMG Japanによる和訳版をダウンロードしてご覧ください。
The specific events that culminated in adoption of the climate rule on March 6, 2024, began in March 2021 when the SEC requested public input on climate-related disclosures to help evaluate its then current rules and guidance. This was followed in March 2022 by issuance of the SEC’s proposed climate reporting rules. Over the last two years, the SEC considered more than 4,500 unique comment letters (over 20,000 letters in total) as it drafted its final rules.
For further details download the report below, available now in both English and Japanese (translation by KPMG in Japan).
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