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 a high-level overview of the climate-related disclosure requirements along with information about when public companies must start including these disclosures in their respective filings.
Course Publication Date:
April 02, 2024
This course is available with
NO ADDITIONAL FEE if you have an active
self study membership or
all access membership or can be purchased for
$20.00!
| Author: | Kelen Camehl |
| Course No: | ACT-CLIMATE-22004 |
| Recommended CPE: | 2.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Accounting
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Learning Objectives
- Recognize how the SEC climate-related disclosures have evolved.
- Identify types of climate related risks.
- Differentiate between Scope 1, 2, and 3 emissions.
- Recognize qualitative and quantitative climate-related disclosures.
- Identify assurance requirements and compliance dates for different types of entities.