In 2024, the U.S. Securities and Exchange Commission (SEC) issued a final climate risk disclosure rule; however, its future is uncertain. Nonetheless, climate risk assessment is valuable for company planning and there is increasing demand for climate risk information and disclosure. Company-level climate risk assessment and disclosure are new activities for most companies and stakeholders, with significant scientific and analytical needs and challenges. This publication identifies the technical requirements, analytical needs, and technical issues associated with preparing for and responding to the SEC’s rule, as well as climate disclosure in general. Overall, this publication provides technical perspectives to inform (1) potential future disclosure, (2) climate risk assessment analytical activities and communications, and (3) internal and external engagement.
Authors Steven Rose