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May 17, 2022

The Congressional Research Service reviewed SEC-proposed climate-related disclosure rules which, if adopted, would require "domestic or foreign SEC registrants to include climate-related information in their registration statements."

April 22, 2021
Commentary by Steven Lofchie

The Congressional Research Service reviewed the SEC's current guidance on climate change risk disclosures, the application of SEC criteria for the "materiality" standard on disclosures, current SEC efforts to address climate-related impacts on global supply chain risks, and SEC related environmental, social and governance regulations.