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SEC Proposes Climate Change Disclosure Rules Applicable to Public Companies

Eye on ESG

The chart from the SEC’s proposing release showing the minimum requirement for the attestation engagement is replicated below. Fiscal year 2023 (filed in 2024). Fiscal year 2024 (filed in 2025). Fiscal year 2024 (filed in 2025). Fiscal year 2023 (filed in 2024). Fiscal year 2023 (filed in 2024). Exempted.

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