Informationsblatt herunterladen
Füllen Sie das untenstehende Formular aus, um Zugang zu unserem zusammenfassenden Dokument zu erhalten, das alle wichtigen Informationen enthält.

Die Securities and Exchange Commission (SEC) hat neue Regeln verabschiedet, die von SEC-Registranten verlangen, klimabezogene Angaben in ihren Anmeldungen und regelmäßigen Berichten aufzunehmen. Ziel ist es, Investoren konsistente, vergleichbare und entscheidungsrelevante Informationen zur Verfügung zu stellen, um fundierte Investitionsentscheidungen treffen zu können.

Die klimabezogenen Offenlegungsregeln der SEC

On 6 March 2024, the SEC adopted final rules requiring companies in scope to include information about climate-related risks likely to have a material impact on their business, results of operations, or financial condition, and specific climate-related financial statement metrics.

These proposed disclosures are similar to those many companies already provide based on broadly accepted disclosure frameworks, such as the Task Force on Climate-Related Financial Disclosures (TCFD) and the Greenhouse Gas (GHG) Protocol.

Was wird künftig angegeben werden müssen?

Unternehmen werden künftig folgende Angaben treffen müssen: 

  • Climate-related risks and their actual or likely material impacts on the registrant's business and strategy 
  • If a registrant has undertaken activities to mitigate and adapt, a qualitative and quantitative description of material expenditures resulting from these activities
  • The registrant's governance of climate-related risks and relevant risk management processes, including any board oversight
  • The registrant's greenhouse gas emissions, including Scope 1 and 2 for large registrants and only if material, alongside an assurance report
  • Specific climate-related financial statement metrics and related disclosures in a note to the registrant's audited financial statements
  • Angaben zu klimabezogenem Ziele und Vorgaben sowie Transitionsplänen, sofern vorhanden;

Wer muss klimabezogene Angaben beim SEC tätigen?

The SEC Climate-Related Disclosure Rules will apply to all SEC registrants. In the United States, around 12,000 companies are registered with the SEC, all of whom are expected to comply.

Note: Registrant is a term for any company that files documents with the Securities and Exchange Commission (SEC). It applies to companies conducting initial public offerings (IPO) and companies that file periodic reports.

Wann müssen Unternehmen mit dem Reporting beginnen?

The final rules were published by the SEC on 6 March 2024. They will become effective 60 days after publication and will be phased over time for all registrants. For large accelerated filers, reporting on climate-related risks starts in 2026 for the financial year 2025, while reporting on Scope 1 and 2 emissions begins in 2027. 

The final rules were published after the SEC published its proposal on 15 March 2022, and a comment period ended on 24 June 2022. Due to the large number of public comments, the SEC abandoned the original implementation timeline that would have started in 2024 for the financial year 2023 for large accelerated filers. 

Die klimabezogenen Offenlegungsvorschriften der SEC zielen darauf ab, Investoren mit wichtigen Informationen zu versorgen, damit sie fundierte Anlageentscheidungen treffen können. Unternehmen sollten damit beginnen, sich auf diese Änderungen vorzubereiten, indem sie sich mit den Offenlegungen vertraut machen und ihre aktuellen Berichterstattungspraktiken bewerten, um sicherzustellen, dass sie bereit sind, wenn die endgültigen Regeln umgesetzt werden.

Weiterführende Lektüre

For more information, refer to the official proposal by the SEC and the SEC's factsheet.

The SEC's climate-related disclosure rules will significantly impact the way companies report on climate-related risks and opportunities. Investors stand to benefit from more consistent, comparable, and decision-useful information, enabling them to make better-informed investment decisions.

As the final rules come into force, companies should start assessing their current climate-related disclosures and consider the potential implications of the new requirements.

Take action before the final rules. Contact our policy experts to start reporting on your impact.

Mehr Verordnungen anzeigen

Möchten Sie mehr erfahren?

Nehmen Sie Kontakt mit unserem Team auf
Erstgespräch vereinbaren