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Recent major developments in response to the increased demand for information on climate change and other ESG issues include the formation of the International Sustainability Standards Board (ISSB) by the IFRS Foundation, and a significant rule proposal by the Securities and Exchange Commission on climate change disclosures.
This panel discussion will explore these emerging requirements with particular focus on the SEC disclosures and implications for the oil & gas sector.
Learning Objectives:
Recognize the key components of the SEC climate change disclosure rule
Identify the major concerns about the implementation and assurance of these disclosures
Formulate a plan for responding to these emerging requirements