In March 2024, the US Securities and Exchange Commission (SEC) voted to adopt Rules to Enhance and Standardize Climate-Related Disclosures for Investors. However, ongoing litigation and regulatory changes continue to create uncertainty for the future of this rulemaking. Regardless of the outcome, the PRI encourages investors to continue asking US companies for disclosures of the climate-related financial information they need for decision-making, in line with the standards of the IFRS Foundation’s International Sustainability Standards Board (“ISSB standards”).

Please consider the letter a template and include any additional information (including sector- and company-specific information) that you believe may be relevant to this type of engagement. Should you have any questions, please contact sam.vandermeulen@unpri.org and benjamin.taylor@unpri.org.