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

SEC Climate Disclosure Rule 1502(c): Item 1502(c): how impacts are considered in strategy, financial planning and capital allocation

What does 1502(c) require?

Discuss whether and how the registrant considers the impacts described under Item 1502(b) in its strategy, financial planning and capital allocation, including as applicable whether those impacts have been integrated into the business model or strategy (and whether and how resources are used to mitigate climate-related risks), and how any Item 1504 targets or Item 1502(e) transition plans relate to the business model or strategy.

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