SEC Climate Disclosure: A Practical Checklist for Public Companies
Whatever the final shape of the SEC's climate disclosure framework, the underlying data and governance expectations are not going away. This piece outlines a practical set of activities public companies can undertake now — covering greenhouse gas inventory completeness, internal controls over sustainability data, board oversight documentation, and scenario analysis foundations — to be prepared regardless of regulatory timing. We focus on what makes disclosures defensible to auditors and investors, rather than on advocacy positions about the rules themselves.