{"abstract":"The Securities and Exchange Commission (\"Commission\") is proposing for public comment amendments to its rules under the Securities Act of 1933 (\"Securities Act\") and Securities Exchange Act of 1934 (\"Exchange Act\") that would require registrants to provide certain climate-related information in their registration statements and annual reports. The proposed rules would require information about a registrant's climate-related risks that are reasonably likely to have a material impact on its business, results of operations, or financial condition. The required information about climate-related risks would also include disclosure of a registrant's greenhouse gas emissions, which have become a commonly used metric to assess a registrant's exposure to such risks. In addition, under the proposed rules, certain climate-related financial metrics would be required in a registrant's audited financial statements.","action":"Proposed rule.","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2022/04/11/2022-06342.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"210","title":17},{"chapter":null,"citation_url":null,"part":"229","title":17},{"chapter":null,"citation_url":null,"part":"232","title":17},{"chapter":null,"citation_url":null,"part":"239","title":17},{"chapter":null,"citation_url":null,"part":"249","title":17}],"citation":"87 FR 21334","comment_url":null,"comments_close_on":"2022-05-20","correction_of":null,"corrections":[],"dates":"Comments should be received on or before May 20, 2022.","disposition_notes":null,"docket_ids":["Release Nos. 33-11042","34-94478","File No. 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02:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2022-04-11/pdf/2022-06342.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2022-06342.pdf?1649421915","publication_date":"2022-04-11","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2022/04/11/2022-06342.txt","regulation_id_number_info":{"3235-AM87":{"issue":"202310","html_url":"https://www.federalregister.gov/regulations/3235-AM87/climate-change-disclosure","title":"Climate Change Disclosure","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202310&RIN=3235-AM87&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, 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