3235-AM87 202310 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 3235 Securities and Exchange Commission SEC Climate Change Disclosure

The Division is considering recommending that the Commission adopt rule amendments to enhance registrant disclosures regarding issuers’ climate-related risks and opportunities.  The proposed rules would require information about a registrant’s climate-related risks that are reasonably likely to have a material impact on its business, results of operations, or financial condition. The proposed rules would also require disclosure of a registrant’s greenhouse gas emissions and certain climate-related financial metrics in a registrant’s audited financial statements.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage Undetermined No 17 CFR 210.14-01 17 CFR 210.14-02 17 CFR 229.1500 17 CFR 229.1501 17 CFR 229.1502 17 CFR 229.1503 17 CFR 229.1504 17 CFR 229.1505 17 CFR 229.1506 17 CFR 239.11 17 CFR 239.18 17 CFR 249.25 17 CFR 249.34 17 CFR 249.210 17 CFR 249.220f 17 CFR 249.306 17 CFR 249.308a 17 CFR 249.310 ... 15 U.S.C. 77g 15 U.S.C. 77j 15 U.S.C. 77s(a) 15 U.S.C. 77z-3 15 U.S.C. 78c(b) 15 U.S.C. 78l 15 U.S.C. 78m 15 U.S.C. 78o 15 U.S.C. 78mm ... No NPRM 04/11/2022 87 FR 21334 NPRM Comment Period Extended 05/12/2022 87 FR 29059 NPRM Comment Period End 06/17/2022 NPRM Comment Period Reopened 10/18/2022 87 FR 63016 NPRM Comment Period End 11/01/2022 Final Action 04/00/2024 Undetermined None No No No Elliot Staffin Division of Corporation Finance 3235 Securities and Exchange Commission SEC 202 551-3243 staffine@sec.gov 100 F Street NE, Washington DC 20549