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Latest from The SEC Institute Blog

In a long-anticipated development, on March 6, 2024, the SEC adopted final rules requiring climate-related disclosures.  The rules add:

    • Non-financial disclosures about climate-related risks, how such risks are managed and related board oversight;
    • Scope 1 and Scope 2 greenhouse gas (GHG) emission disclosures along with phased-in attestation requirements for large-accelerated and accelerated filers;
    • Financial statement

On January 23, 2024, the FASB launched a redesigned website.  According to the related Media Advisory from the Financial Accounting Foundation, the new website features “streamlined navigation, a simpler menu structure, more attractive and intuitive design, a more robust search algorithm, and more prominent placement of the most important information stakeholders are looking for.”