SEC Climate Disclosure Rule
Regulation S-X Article 14: Financial statement effects – SEC Climate Disclosure Rule

SEC Climate Disclosure Rule 14-02(h): Rule 14-02(h): estimates and assumptions materially impacted

What does 14-02(h) require?

Disclose whether the estimates and assumptions used to produce the consolidated financial statements were materially impacted by exposure to risks and uncertainties associated with, or known impacts from, severe weather events and other natural conditions, or by any disclosed climate-related targets or transition plans; if so, give a qualitative description of how the development of those estimates and assumptions was affected.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

Other controls in Regulation S-X Article 14: Financial statement effects – SEC Climate Disclosure Rule

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.