The G4 Draft is finishing the second round of feedback with lots of input from all areas. You can continue to submit feedback through November 12th. There were a total of 650 submissions of feedback on the G4 Exposure Draft during the second PCP. “We have received a record amount of feedback on the Exposure Draft,” says Nelmara Arbex,…
Category: GRI
SEC seeks to clarify climate change reporting
Surprising no one, the SEC released interpretive guidance on the presentation of global climate change risks last week. Specifically, the SEC’s interpretative guidance highlights the following areas as examples of where climate change may trigger disclosure requirements: Impact of Legislation and Regulation: When assessing potential disclosure obligations, a company should consider whether the impact of…