---
title: "SEC Climate Disclosure Rules:… | Insights — Lyoen & Partners"
url: https://lyoenandpartners.com/insights/sec-climate-disclosure-rules-board-oversight-requirements
description: "PwC In-Depth (Apr 11, 2024) \"SEC Climate Disclosure Rules: Board Oversight Requirements\" walks through SEC item S-K 1501 (Governance) requirements: regist…"
lang: en-US
---

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Thursday, April 11, 2024esg

# SEC Climate Disclosure Rules: Board Oversight Requirements

PwC In-Depth (Apr 11, 2024) "SEC Climate Disclosure Rules: Board Oversight Requirements" walks through SEC item S-K 1501 (Governance) requirements: registrants must describe management's role in assessing and managing climate-related risks and the board's role in overseeing those risks. Boards must identify any board committee or subcommittee responsible for climate-risk oversight and describe how the board or that committee is informed about plans; and disclose whether and how the board oversees progress against disclosed climate-related targets, goals or transition plans. Specific responsibilities may sit with the nominating/governance committee, a sustainability committee, the full board, or the audit committee for disclosure controls. Useful structuring frame for SEA mid-market boards moving from voluntary disclosure to mandatory.

Sources

PwC (https://viewpoint.pwc.com/dt/us/en/pwc/in_depths/2024/assets/id202301april11.pdf)

Topic: Governance Execution: https://lyoenandpartners.com/insights/topic/governance-execution

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