The Securities and Exchange Commission proposed the new rule book on enhancement and standardization of climate related disclosures. This new rule amendment would require a domestic and foreign companies that are listed on UD stock exchanges , to include certain climate related information in their registration statement and periodic reports.

In companies reports will be included next climate related disclosures:

1. Climate related risks and their material impact on business.
2. The climate related risk management.
3. The company’s process to identify climate related risks.
4. The impact of climate related events.
5. Companies greenhouse gas emissions.
6. Climate related financial statements metrics.
7. Information about climate related targets and goals.

The Securities and Exchange Commission began efforts to provide relative information about environmental risks in 1970s (the most recent guidance was released in 2010). Investors are seeking more information about climate related risks for better decision making.