Skip to content

Podcast: SEC climate-related disclosure proposal – Implications for SEC registrants and foreign portfolio investors

Related people
Billik Diana
Diana Billik



View profile →

Cooke Justin
Justin Cooke


New York

View profile →

06 April 2022

In this episode, Diana Billik, head of our Paris Capital Markets practice, and New York-based capital markets partner Justin Cooke give a concise overview of the proposed climate disclosures put forward by the U.S. Securities and Exchange Commission that SEC registrants (both domestic and foreign) would be subject to.

They discuss: corporate governance and risk management in relations to a climate focused framework; climate related impacts to financial statements; greenhouse gas emission under the proposal (Scope 1, Scope 2 and Scope 3 disclosure mandates), including companies own emissions and their supply-chain emissions; and how the proposal could apply to current net-zero carbon emission goals.


You can listen to The Allen & Overy Podcast on the following: 


Recommended content