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Allen & Overy is an international legal practice and trusted counsel to the world’s leading companies, financial institutions and public sector organisations. In this series of podcasts, our lawyers share their perspectives on today’s most significant global legal, regulatory and commercial issues. Disclaimer: Podcasts are not legal advice. Laws may have changed since a podcast was recorded.
Episodes
Wednesday Apr 06, 2022
Wednesday Apr 06, 2022
In this episode, Diana Billik, head of our Paris Capital Markets practice, and New York-based Capital Markets partner Justin Cooke give a concise overview of the proposed climate disclosures put forward by the U.S. Securities and Exchange Commission that SEC registrants (both domestic and foreign) would be subject to.
They discuss: corporate governance and risk management in relations to a climate focused framework; climate related impacts to financial statements; greenhouse gas emission under the proposal (Scope 1, Scope 2 and Scope 3 disclosure mandates), including companies’ own emissions and their supply-chain emissions; and how the proposal could apply to current net-zero carbon emission goals.