SEC Request for Comment on Climate Disclosure

58 members

This collaboration is completed. Please click here to view outcomes.
Completion date:

SEC Request for Comments on Climate Change Disclosures - Deadline June 14, 2021. The PRI encourages signatories to submit empirical data and other information in support of their comments. See PRI's briefing document and our sign on letter for signatories in support of climate change and ESG disclosures (under 'Files'). 

Business case

Since 2010, investor demand for, and company disclosure of information about, climate change risks, impacts, and opportunities has grown dramatically. Consequently, questions arise about whether climate change disclosures adequately inform investors about known material risks, uncertainties, impacts, and opportunities, and whether greater consistency could be achieved. In May 2020, the SEC Investor Advisory Committee approved recommendations urging the Commission to begin an effort to update reporting requirements for issuers to include material, decision-useful environmental, social, and governance, or ESG factors. In December 2020, the ESG Subcommittee of the SEC Asset Management Advisory Committee issued a preliminary recommendation that the Commission require the adoption of standards by which corporate issuers disclose material ESG risks.

Collaboration details

Investor statement or letter
ESG theme
  • Environment
Created on
United States
  • pri_signatory_sign_on_climate_disclosure_comment_.pdf Download