SEC Climate Disclosure Rule
Item 1502: Strategy – SEC Climate Disclosure Rule

SEC Climate Disclosure Rule 1502(a): Item 1502(a): material climate-related risks, their horizon and type

What does 1502(a) require?

Describe any climate-related risks that have materially impacted, or are reasonably likely to have a material impact on, the registrant, including its strategy, results of operations or financial condition. For each, state whether it is reasonably likely to manifest in the short term (the next 12 months) and separately in the long term (beyond 12 months), and whether it is a physical or a transition risk, with what is needed to understand its nature and the registrant's exposure: for a physical risk, whether it is acute or chronic and the geographic location and nature of the affected properties, processes or operations; for a transition risk, whether it is regulatory, technological, market (including changing consumer, counterparty and investor preferences) or other, and how it affects the registrant. A registrant with significant operations in a jurisdiction that has made a GHG reduction commitment should consider whether it faces a material transition risk from its implementation.

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

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