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IIA Bulletin: SEC Adopts New Climate Disclosure Rules

Bulletin The IIA Mar 08, 2024

IIA Bulletin

SEC Adopts New Climate Disclosure Rules

Publicly traded companies on U.S. exchanges will soon have to report robust climate-related data for investor consideration under new rules announced by the U.S. Securities and Exchange Commission (SEC) on March 6. While many publicly traded and private companies currently publish sustainability reports that include information on climate-related risks, strategies, and goals, the SEC action introduces compliance considerations by requiring disclosures in registration statements and annual reports for affected companies.

For internal audit practitioners in the U.S., the new rules predictably create new demand for assurance and advisory services over new strategies, policies, and controls associated with compliance with the new disclosure requirements.


The Institute of Internal Auditors