In a report on climate-related financial risk, the Financial Stability Oversight Council identified climate change as an emerging and increasing threat to U.S. financial stability.
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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.
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."
In a new report, the Congressional Research Service provided an in-depth analysis of the SEC's approach towards climate-related financial risk disclosures.
GAO surveyed institutional investors on environmental, social and governmental disclosures.